What is a Simplified Invoice? Rules, Requirements & Examples
Not every transaction needs a full invoice. For small amounts, EU VAT rules allow businesses to issue a simplified invoice with fewer mandatory fields. But when exactly can you use one? What are the limits? And how does it work with e-invoicing? This guide covers everything you need to know.
The short version
- A simplified invoice is a shorter invoice with fewer required fields, allowed for amounts up to €400 (including VAT) in Belgium.
- It is only allowed for B2C transactions and a few specific B2B cases. Regular B2B invoices must always be full invoices.
In this article
1. What is a simplified invoice?
A simplified invoice (vereenvoudigde factuur) is a tax document that contains fewer details than a full invoice. It is defined in the EU VAT Directive (Article 238) and allows member states to set their own maximum amount thresholds.
The idea is simple: for small, routine transactions (like a restaurant meal or a retail purchase), requiring a full invoice with all mandatory fields would be disproportionate. A simplified invoice reduces the administrative burden while still providing enough information for VAT purposes.
2. When can you use a simplified invoice?
In Belgium, you can issue a simplified invoice when all of the following conditions are met:
B2B invoices via Peppol: always full invoices
Since January 2026, B2B invoices in Belgium must be sent as structured e-invoices via Peppol. These must always be full invoices with all mandatory fields. Simplified invoices are not allowed for standard B2B transactions via Peppol. See our guide on B2B vs B2C e-invoicing rules.
The €400 threshold is specific to Belgium. Other EU countries have different limits:
| Country | Maximum amount |
|---|---|
| Belgium | €400 (incl. VAT) |
| Netherlands | €100 (incl. VAT) |
| Germany | €250 (incl. VAT) |
| France | €150 (incl. VAT) |
| EU maximum (Directive) | €400 (incl. VAT) |
3. Required fields on a simplified invoice
A simplified invoice must contain at least the following information:
Notice what is not required: the buyer's name, address, and VAT number. A sequential invoice number is also not strictly required, though most businesses include one anyway for their own records.
4. Simplified vs full invoice comparison
| Field | Full invoice | Simplified invoice |
|---|---|---|
| Invoice number | Required | Not required |
| Issue date | Required | Required |
| Seller name & address | Required | Required |
| Seller VAT number | Required | Required |
| Buyer name & address | Required | Not required |
| Buyer VAT number | Required (B2B) | Not required |
| Description of goods/services | Required | Required |
| Unit price (excl. VAT) | Required | Not required |
| VAT rate and amount | Required (per rate) | Total VAT or rate |
| Total amount (incl. VAT) | Required | Required |
5. Examples of simplified invoices
Simplified invoices are more common than you might think. Here are everyday examples:
Restaurant receipt
A cash register receipt (kassaticket) from a restaurant for a business lunch under €400. It shows the restaurant name, VAT number, date, items, and total with VAT. This qualifies as a simplified invoice.
Retail purchase
A receipt from an office supply store for €85 of printer cartridges. The receipt includes the store's details, VAT number, items, and total. No need to ask for a "real" invoice if the amount is under €400.
Parking or toll receipt
A parking garage receipt showing the operator's name, VAT number, date, amount, and VAT rate. These are typically well under the €400 threshold.
Can you deduct VAT from a simplified invoice?
Yes. A simplified invoice is a valid tax document for VAT deduction purposes, as long as it contains the minimum required fields. Your accountant can use it as proof of the expense. However, for larger amounts or if you need the buyer's VAT number on the document, you should request a full invoice.
6. Simplified invoices and e-invoicing
With the Belgian e-invoicing mandate in effect since January 2026, many businesses wonder how simplified invoices fit in. The rules are clear:
B2B invoices must go via Peppol
All B2B invoices must be full, structured e-invoices sent through the Peppol network. Simplified invoices are not valid for B2B transactions via Peppol.
B2C simplified invoices are unaffected
The Peppol mandate only applies to B2B. You can continue issuing simplified invoices (receipts, tickets) to consumers as before. Paper, PDF, or printed receipts are all fine.
You can still create simple invoices with e-invoice.be
Need to send a quick B2C invoice or receipt? You can create simple invoices directly from the e-invoice.be dashboard. For B2B invoices, they are automatically sent as full e-invoices via Peppol.
7. Frequently asked questions
What is the maximum amount for a simplified invoice in Belgium?
€400 including VAT. If the total exceeds €400, you must issue a full invoice with all mandatory fields, including the buyer's details.
Is a cash register receipt (kassaticket) a valid invoice?
Yes, if it contains the minimum required fields: seller name, VAT number, date, description of goods/services, VAT rate or amount, and total. Most modern cash registers produce receipts that qualify as simplified invoices.
Can I use a simplified invoice for B2B transactions?
Generally no. Since January 2026, B2B invoices must be sent as structured e-invoices via Peppol, which requires full invoices. Simplified invoices are primarily for B2C transactions under €400.
Do I need to keep simplified invoices for my records?
Yes. Like all invoices, simplified invoices must be kept for at least 7 years in Belgium (10 years for real estate). This applies whether you issued them or received them.
Can my customer request a full invoice instead?
Yes. A customer always has the right to request a full invoice, even for amounts under €400. In that case, you must provide one with all mandatory fields, including the buyer's name, address, and VAT number (if applicable).
How do I create invoices with e-invoice.be?
You can create both simple and full invoices from the e-invoice.be dashboard. B2B invoices are sent automatically via Peppol. For B2C, you can generate a PDF or send by email. Register for free to get started.
Need to send invoices?
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