Belgium 🇧🇪

E-invoicing requirements and Mercurius integration for Belgium.

Overview

Aspect	Details
B2G Mandate	Required (federal since 2021, all levels 2024)
B2B Status	Voluntary, growing adoption
Preferred CIUS	Peppol BIS 3.0
Primary Scheme	0208 (CBE/KBO)
Government Portal	Mercurius

Identifier Schemes

CBE/KBO Number (0208) — Standard

The Crossroads Bank for Enterprises number:

# Format: 0/1 + 9 digits (10 total)
participant = {
    "scheme": "0208",
    "identifier": "0123456789",
    "name": "Example BVBA",
    "country": "BE"
}

Validation Rules:

• 10 digits, starts with 0 or 1
• Last 2 digits are check digits (mod 97)
• Look up at KBO Public Search

def validate_cbe(cbe: str) -> bool:
    """Validate Belgian CBE/KBO number."""
    if len(cbe) != 10:
        return False
    if cbe[0] not in ('0', '1'):
        return False
    if not cbe.isdigit():
        return False
    # Check digit validation
    base = int(cbe[:8])
    check = int(cbe[8:])
    return 97 - (base % 97) == check

VAT Number (9925)

For cross-border B2B:

# Format: BE + 10 digits (or BE + 0 + 9 digits)
participant = {
    "scheme": "9925",
    "identifier": "BE0123456789",
    "name": "Example NV",
    "country": "BE"
}

Government E-invoicing (B2G)

Mercurius Platform

All B2G invoices in Belgium go through Mercurius:

Supplier → GoRoute (Peppol AP) → Mercurius → Government Entity

Mercurius Requirements

1. Peppol format (UBL 2.1 via BIS 3.0)
2. CBE number as sender ID
3. Correct Mercurius endpoint for receiver
4. Structured references when required

Finding Government Endpoints

# Lookup Belgian government entity
response = requests.get(
    "https://app.goroute.ai/peppol-api/api/v1/participants/lookup",
    params={
        "scheme": "0208",
        "identifier": "0671516647"  # Example federal entity
    },
    headers={"X-API-Key": "your_api_key"}
)

Federal vs Regional

Level	Portal	Notes
Federal	Mercurius	All federal entities
Flanders	Mercurius	Integrated
Wallonia	Mercurius	Integrated
Brussels	Mercurius	Integrated
Municipalities	Varies	Many via Mercurius

Invoice Requirements

Standard Belgian Invoice

<Invoice>
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>BE-INV-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    
    <!-- Required for B2G -->
    <cbc:BuyerReference>PO-2024-1234</cbc:BuyerReference>
    
    <!-- Belgian Seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0208">0123456789</cbc:EndpointID>
            
            <cac:PartyTaxScheme>
                <cbc:CompanyID>BE0123456789</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Voorbeeld BVBA</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0208">0123456789</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- Belgian Government Receiver -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0208">0671516647</cbc:EndpointID>
        </cac:Party>
    </cac:AccountingCustomerParty>
</Invoice>

Structured Communication

Belgian B2G often requires structured payment reference:

<cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <!-- OGM/VCS structured communication: +++123/1234/12345+++ -->
    <cbc:PaymentID>+++123/1234/12345+++</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
        <cbc:ID>BE68539007547034</cbc:ID>
    </cac:PayeeFinancialAccount>
</cac:PaymentMeans>

VAT Requirements

Belgian VAT Format

# Belgian VAT: BE + 10 digits
def validate_belgian_vat(vat: str) -> bool:
    if not vat.startswith("BE"):
        return False
    number = vat[2:]
    if len(number) != 10:
        return False
    if not number.isdigit():
        return False
    # Mod 97 check
    return int(number[:8]) % 97 == 97 - int(number[8:])

VAT Rates

Code	Rate	Description
S	21%	Standard rate
AA	12%	Reduced (restaurants, social housing)
H	6%	Super-reduced
Z	0%	Zero rate (exports)
E	0%	Exempt

Example Invoice

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
    
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>BE-RG-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:DueDate>2024-02-15</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    
    <cbc:BuyerReference>BESTELBON-2024-001</cbc:BuyerReference>
    
    <!-- Belgian Supplier -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0208">0123456789</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Voorbeeld NV</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Koningsstraat 1</cbc:StreetName>
                <cbc:CityName>Brussel</cbc:CityName>
                <cbc:PostalZone>1000</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>BE</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>BE0123456789</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Voorbeeld NV</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0208">0123456789</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- Belgian Government Buyer -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0208">0671516647</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>FOD Financiën</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>North Galaxy</cbc:StreetName>
                <cbc:CityName>Brussel</cbc:CityName>
                <cbc:PostalZone>1030</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>BE</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>FOD Financiën</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
        <cbc:PaymentID>+++123/1234/12345+++</cbc:PaymentID>
        <cac:PayeeFinancialAccount>
            <cbc:ID>BE68539007547034</cbc:ID>
            <cbc:Name>Voorbeeld NV</cbc:Name>
        </cac:PayeeFinancialAccount>
    </cac:PaymentMeans>
    
    <cac:PaymentTerms>
        <cbc:Note>Betaling binnen 30 dagen</cbc:Note>
    </cac:PaymentTerms>
    
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">21.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">21.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>21</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="EUR">100.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="EUR">121.00</cbc:TaxInclusiveAmount>
        <cbc:PayableAmount currencyID="EUR">121.00</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="HUR">10</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>Consulting diensten</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>21</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="EUR">10.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
</Invoice>

Bilingual Considerations

Belgium has three official languages. Consider:

<!-- Item names can be multilingual -->
<cac:Item>
    <cbc:Name>Consultancy services / Conseil / Advies</cbc:Name>
</cac:Item>

Resources

• KBO Public Search
• Mercurius
• BOSA E-Invoicing

Next Steps

• France Guide
• Registration
• Validation