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Can I issue sales invoices before my company number is published?

No. You may start your sales invoices the day that you apply for your BCE number.

May I issue sales invoices before my VAT-number is activated? Yes, it can take weeks or months for the VAT number to be activated. This is due to the VAT-office waiting for Commune Administration to validate your residence-registration (see question 2).

BRUSSELS ACCOUNTANTS provides you with examples of business to business sales invoices for rendered services below. This is according to the different VAT-regularisations depending upon 3 things:

  1. you and your business client are in Belgium
  2. your business client operates in the EU (other than Belgium)
  3. your business client operates outside the EU.

There are different regulations depending upon each scenario. Differences can include: where your client is located, the kind of product that is sold (service or merchandize) and your client’s usage of the sold product or service. Is it for personal or business?

We understand that this can be very confusing, so BRUSSELS ACCOUNTANTS is happy to answer any questions in regard to your sales invoices.

Template of sales invoice

Template of sales invoice charging to Belgian client
Template of sales invoice exporting intellectual services outside the EU
Template of sales invoice to-EU client charging cross border intellectual services

Informative note on VAT-regulations in case of cross-border operations

VAT and Cross-border supplies