When invoicing Belgian organisations, it is important to use the correct identifier. Belgium has two identifier types on the Peppol network, and the VAT number follows a specific format that must be exact.

The enterprise number (0208) is the primary Belgian identifier on Peppol. The VAT number (9925) can be used as an alternative if the recipient is registered under that identifier.

The Belgian VAT number must follow this exact format: the letters BE directly followed by 10 digits, without spaces, dots or hyphens.

Tip: the first digit after BE is always a 0. A Belgian VAT number therefore always follows the pattern BE0 followed by 9 digits.

The enterprise number and VAT number are closely related in Belgium. The enterprise number is the base identifier (10 digits). The VAT number is the same number with the prefix BE. Both refer to the same organisation, but on Peppol they are two separate registrations with different schemeIDs.

When submitting invoices through eConnect, you can use either identifier type. The platform automatically looks up the correct Peppol registration for the recipient.

When invoicing a Belgian customer as a Dutch company, VAT reverse charge typically applies. In that case, your invoice must contain the correct VAT category code:

• K (intra-Community supply of goods): VAT is reverse-charged to the Belgian buyer
• AE (domestic reverse charge): for situations where VAT is reverse-charged domestically, such as subcontracting

eConnect automatically verifies the recipient's VAT number through the VIES system to confirm that the number is valid and active.

Want to learn more about e-invoicing in Belgium? Read the complete overview of Belgian regulations.

• E-invoicing in Belgium
• VAT reverse charge: when to use code K or AE?
• Peppol Party Identifiers per country