Belgian VAT number: how to verify it before invoicing a customer

Why verify your customer's VAT number?

If you invoice a company with VAT and their number is invalid or non-existent, you risk:

• A tax reclassification: the tax authority may consider that you sold to a private individual and impose the VAT you didn't invoice
• The loss of VAT deduction for your customer
• In case of EU export with reverse charge: Belgian VAT can be claimed from you if the foreign number is invalid

30 seconds of verification = years of disputes avoided.

Format of a Belgian VAT number

A valid Belgian VAT number looks like: BE 0XXX.XXX.XXX

• Starts with BE
• Followed by 0 (zero)
• Then 9 digits = the company number (BCE)
• Example: BE 0456.789.012

The Belgian VAT number is identical to the BCE company number, prefixed with BE.

3 ways to verify a VAT number

1. VIES (European verification) — recommended

The VIES system (VAT Information Exchange System) of the European Commission allows you to verify any European VAT number in real time.

• Free and official
• Valid for all EU countries
• Confirms that the number is active and liable

2. The BCE (Crossroads Bank for Enterprises)

For Belgian companies specifically, the BCE allows you to verify the company number, legal status, address and activities.

• Search by name, address or number
• Confirms if the company is active

3. Ledgerly — integrated verification

In Ledgerly, when you add a customer with a VAT number, VIES verification is done automatically. If the number is invalid, you are notified before creating the invoice.

What to do if the number is invalid?

1. Request a correction from your customer — possible typo
2. If the customer does not have a valid VAT number: invoice them as a private individual (with VAT if you are liable)
3. Never issue an invoice "without VAT" (reverse charge) with an invalid VAT number

Special case: intra-community reverse charge

If you invoice a company in another EU country without VAT (reverse charge), VIES verification is mandatory. If the number is not valid in VIES at the time of the invoice, you must apply Belgian VAT.

Keep a screenshot of the VIES verification for each reverse charge invoice — this is your proof in case of audit.

The most common mistakes

• Confusing company number (0XXX.XXX.XXX) and VAT number (BE0XXX.XXX.XXX)
• Not verifying foreign customers (high risk on reverse charges)
• Using an old VAT number of a customer who has since ceased operations