Complete guide to Belgian tax identifiers — Numéro National (NN), Ondernemingsnummer (KBO/BCE), and BTW/TVA number format with mod-97 checksum, BIS number for non-residents, and 2026 e-invoicing mandate.
Learn about VAT rules and guidelines in Belgium for businesses with our country guide — the 21%, 12%, 6% and 0% rates and the changes of 1 March 2026, why Belgium has no registration threshold and what the EUR 25,000 franchise really is, representatives for non-EU sellers, invoice particulars and an annotated specimen, seven-year retention, return deadlines and the substitute return, and the criminal offence rewritten from 1 September 2026.
Belgium's mandatory B2B e-invoicing explained — structured electronic invoices via the Peppol network required between Belgian VAT-liable businesses since 1 January 2026, with the legal basis, scope and exclusions, Peppol BIS format rules, penalties, the 120% SME software deduction, and the proposed 2028 near-real-time e-reporting.
Find out how to verify Enterprise Number in Belgium. Use Lookuptax for hassle-free validation of Enterprise Number in Belgium.
How to verify a Belgian VAT number using the EU VIES portal and CBE Public Search. Covers Belgian VAT format, small enterprise exemption, VAT grouping, and invoice requirements.