The invoice has the following functions:

• Function legal : it proves that the service has been rendered or the goods sold. It also proves that the seller has the right to demand payment of a sum of money (e.g. rent receipt)
• Function commercial : it details the conditions for negotiating the sale of goods or services. It contains in particular the amount to be paid by the customer.
• Function accountant : it serves as the accounting document. It is necessary for the establishment of annual accounts of a business.
• Function fiscal : it serves as a support for the collection and deduction of the VAT: titleContent and tax control.

Where the customer is a public authority, an invoice must be drawn up for each sale of goods or provision of services.

It usually has to be issued at the time of delivery of the goods or the performance of the service provision.

However, the invoice may be issued at another time in the following situations:

• For the VAT-exempt supply of goods, the invoice must be issued not later than the 15th of the following month the one during which the delivery took place.
• For a supply of services for which VAT must be paid by the customer, then the invoice must be issued not later than the 15th of the following month the period during which the service was performed.

Where the company carries out several separate supplies of goods or services on behalf of the same client, the invoice may be issued no later than the end of the month in which the supplies or services were made. This shall apply only to supplies for which VAT is chargeable in the month in which the transaction was carried out.

For more information on VAT due dates, see the dedicated card.

The invoice is usually issued by the seller or the provider.

In some situations the invoice may be issued by another person:

• Where the seller or supplier is established outside the European Union, the invoice must be issued by sound tax representative. The company may nevertheless decide to issue its own invoice provided that it indicates the name, address and identification number of its tax representative.
• The seller or the supplier authorizes his customer (self-billing) or a third party (subcontracting of billing) to bill on his behalf by a billing mandate

The seller (or supplier) and the customer must each keep one copy each of the invoice.

Invoice must be electronic input using the ChorusPro portal:

Chorus Pro Portal

It shall contain the following mandatory particulars:

• Date of invoice issue
• Identity of the seller or service provider
• Identity of the public administration concerned by the invoice
• Invoice number
• If there was a purchase order, the number of the purchase order. If not, the contract references or commitment number assigned by the financial and accounting information system of the public administration concerned
• Payer's identity with the identification code of the payment service
• Date of delivery of supplies or performance of services or works
• Quantity and precise name of products delivered or services or work carried out
• Total invoice amount, total amount excluding tax, and tax payable amount
• Breakdown of amounts by VAT rate or, if applicable, the benefit of VAT exemption
• If the seller or supplier has a tax representative, its identification
• If necessary, the settlement arrangements
• If deductions or additional payments are made, the information relating thereto

An invoice may be issued in a currency other than the euro.

In Revanche, the amount of VAT to be paid or regularized must be indicated in euro. To convert this amount into euros, the last published exchange rate by the European Central Bank (ECB). This exchange rate must be indicated on the invoice.

To learn more about invoicing in foreign currency, you can visitthe factsheet of the ministry of economydedicated to the subject.

Invoices issued by a company must be filed chronologically in a book of accounts. Issuance dates and invoice numbering must follow each other and be consistent.

Invoices must be numbered using a unique number based on a continuous chronological sequence, without breakage. This means that 2 invoices cannot have the same number.

The company can choose different numbering series (e.g. F2023-01-001, 2023-001...). This can occur in the following situations:

• When there are multiple billing sites, one series per site.
• Where there are different categories of customers for which the billing rules are not identical, a series per category of customers
• When there is invoice outsourcing for certain invoices

The invoice number is part of the mandatory particulars and must appear on all pages.

If an invoice has more than one page, the pages must be numbered in sequence n/N (where n is the serial number of the pages and N is the total number of pages that comprise the invoice).

Invoices must be kept 10 years.

Invoices that have been issued cannot be deleted. For example, if there is an error on an invoice, you cannot delete the invoice and replace it with a corrected invoice. There should be no “gap” in the invoice numbering.

If the original invoice is canceled or corrected, the seller must send his customer one of the following documents:

• A new invoice issued to replace the previous one, which must reference the canceled invoice and mention the cancelation of the original invoice.
• A credit memo, in particular in the case of a discount granted after invoicing, referring to the original invoice (invoice number and date).

The new invoice or credit memo must contain the same mandatory information unless the seller wishes to issue a simplified invoice. It must also have the same invoice number as the original invoice and explicitly mention the cancelation of the original invoice.

In order to obtain a refund of the invoiced VAT of an invoice already received, the credit memo must contain the amount excluding tax of the rebate and the corresponding amount of VAT. However, if the seller does not wish to recover VAT on the rebate that has been granted, he must specify that the rebate is net of tax.

1. Breach of the billing obligation

A seller or supplier who fails to comply with his billing obligation shall incur one of the following fines:

• Individual business For a given, the fine can go up to €75,000
• For a business, the fine can go up to €375,000

A seller or supplier who, after having been penalized, fails again to fulfill his obligation within two years of his first penalty shall be liable to one of the following fines:

• Individual business Where the seller or supplier is a €150,000
• Where the seller or supplier is a business, the fine may be up to €750,000

2. Omission or inaccuracy of the mandatory particulars

A fine of €15 shall be applied to each omission or inaccuracy. The total amount of fines applied to an invoice may not exceed 25% the invoice amount.

Where the address or identity of the customer or supplier has been concealed or altered, the amount of the fine shall be 50% the total amount of the invoices concerned.

3. Delivery or provision of fictitious services

A fine equal to 50% the amount of the invoice shall be applied where the invoice relates to a fictitious sale or provision of services. If the seller or supplier provides proof that the transaction has been carried out and properly accounted for within 30 days, the fine shall be reduced to 5%the amount of the transaction.

The invoice has the following functions:

• Function legal : it proves that the service has been rendered or the goods sold. It also proves that the seller has the right to demand payment of a sum of money (e.g. rent receipt)
• Function commercial : it details the conditions for negotiating the sale of goods or services. It contains in particular the amount to be paid by the customer.
• Function accountant : it serves as the accounting document. It is necessary for the establishment of annual accounts of a business.
• Function fiscal : it serves as a support for the collection and deduction of the VAT: titleContent and tax control.

The note has the following functions:

• Function legal : it proves that the service has been rendered or the goods sold. It also proves that the seller has the right to demand payment of a sum of money (e.g. rent receipt)
• Function commercial : it details the conditions for negotiating the sale of goods or services. It contains in particular the amount to be paid by the customer.
• Function accountant : it serves as the accounting document. It is necessary for the establishment of annual accounts of a business.
• Function fiscal : it serves as a support for the collection and deduction of the VAT: titleContent and tax control.

When the customer is an individual, a note must be issued in the following cases:

• The customer has requested it
• It concerns distance selling
• It concerns an intra-Community supply exempt from VAT
• It concerns the provision of services in excess of €25 (including VAT)

It usually has to be issued at the time of delivery of the goods or the performance of the service provision.

On the other hand, the note may be issued at another maturity in the following situations:

• For the VAT-exempt supply of goods, the note must be issued not later than the 15th of the following month the one during which the delivery took place.
• For a supply of services for which VAT must be paid by the customer, then the note must be issued not later than the 15th of the following month the period during which the service was performed

Where the company carries out several separate supplies of goods or services on behalf of the same client, the note may be issued at the latest at the end of the month in which the supplies or services were made. This shall apply only to supplies for which VAT is chargeable in the month in which the transaction was carried out.

To learn more about VAT due dates, you can consult the dedicated sheet.

1. Note issuer

The note is usually issued by the seller or the provider.

In some situations, the note may be issued by another person:

• Where the seller or supplier is established outside the European Union, the note must be issued by sound tax representative. The company may nevertheless decide to issue its note itself provided that it indicates the name, address and identification number of its tax representative.
• The seller or the provider authorizes a third party (billing subcontractor) to bill on its behalf by means of a billing mandate

The seller (or supplier) and the customer must each keep one copy each of the bill.

Notes must be issued in a formalistic manner.

2. Mandatory particulars

The note must contain mandatory information such as the name and address of the customer and the trader, the quantities of goods sold, details of services...

All the information on the mandatory particulars is available on the dedicated page.

3. Format for issuing the note

The note can be issued in different forms:

• Electronic : The note must have been issued using a fully electronic billing process. For example, scanning an invoice in paper format does not qualify the note as electronic. This is also the case for notes received by e-mail only.
• Paper : The note may be designed on paper. It can then be stored in a paper register or digitized.

4. Guarantee of authenticity of notes

The company issuing or receiving invoices or notes must be able to ensure the authenticity of its documents. It can do so in one of the following ways:

• Implement sufficient invoice control (notes) to authenticate the origin, integrity of the content and legibility of the invoice. We are also talking aboutreliable auditing.
• Using the qualified electronic signature based on a qualified certificate. It must have been created using a secure electronic signature creation device. This also works for electronic signatures that are not qualified but recognized as such by the administration
• Billing Usage in EDI (electronic data interchange)

A note may be issued in a currency other than the euro.

In RevaIn addition, the amount of VAT to be paid or adjusted must be indicated in euro. To convert this amount into euros, the last published exchange rate by the European Central Bank (ECB). This exchange rate must be indicated on the note.

Notes and invoices issued by a company must be filed chronologically in a book of accounts. Issuance dates and numbering of notes and invoices must follow each other and be consistent.

Notes and invoices must be numbered using a unique number based on a continuous chronological sequence, without breakage. This means that 2 notes or 2 invoices cannot have the same number.

The company can choose different numbering series (e.g. F2023-01-001, 2023-001...), this can be the case in the following situations:

• When there are multiple billing sites, one series per site.
• Where there are different categories of customers for which the billing rules are not identical, a series per category of customers. You can organize your notes (for individuals) and invoices (for professionals) in 2 different binders
• When there is invoice outsourcing for certain invoices

The note or invoice number is part of the mandatory particulars and must appear on all pages.

If a note or invoice has more than one page, it should be numbered in n/N sequence (where n is the serial number of the pages and N is the total number of pages that comprise the note or invoice).

Notes must be kept 10 years.

Notes that have already been issued cannot be deleted, so when an error has been made on a note, it is not possible to delete it and replace it with a corrected note. There should be no gaps in the numbering of notes.

If the original note is canceled or corrected, the seller must send his customer one of the following documents:

• A new note to replace the previous one, which should refer to the canceled note and mention the cancelation of the original note
• A credit memo, in particular in the case of a discount granted after invoicing, referring to the original note (invoice number and date)

The new note or credit note must contain the same mandatory information unless the seller wishes to issue a simplified note. It must also have the same number as the original note and explicitly mention the cancelation of the latter.

In order to obtain a refund of the VAT charged on a note already received, the credit memo must contain the amount excluding tax of the rebate and the corresponding VAT amount. If, on the other hand, the seller does not wish to recover VAT on the rebate that has been granted, he must specify that the rebate is net of tax.

1. Breach of its billing obligation

A seller or supplier who does not comply with his billing obligation is subject to one of the following fines:

• For a individual business, the fine may be up to €75,000
• For a business, the fine may be up to €375,000

A seller or supplier who, after having been penalized, fails again to fulfill his obligation within two years of his first penalty shall be liable to one of the following fines:

• For a individual business, the fine may be up to €150,000
• For a business, the fine may be up to €750,000

2. Omission or inaccuracy of the mandatory particulars

A fine of €15 is applied to each omission or inaccuracy. The total amount of fines imposed on a note may not exceed 25% of its amount.

When the customer's address or identity has been hidden or modified, the amount of the fine shall be 50% the total amount of the invoices concerned.

3. Delivery or provision of fictitious services

A fine equal to 50% of the amount of the note shall be applied where the note relates to a fictitious sale or provision of services. If the seller or supplier provides proof that the transaction has been carried out and properly accounted for within 30 days, the fine shall be reduced to 5%the amount of the transaction.