A guide to self-billing in Belgium — the legal framework, when it differs from a mandate, and how Estica supports all three invoicing scenarios.
There are three ways an invoice can be created and sent in Estica, each legally distinct:
Standard / Mandate
The contractor is the invoicing party. Under a mandate, the firm manages the invoice details (amount, timing, costs) but the invoice is technically issued by the contractor and delivered via Peppol to the firm.
Self-billing
The firm is the invoicing party. They create the invoice on behalf of the contractor and deliver it via Peppol to the contractor. Requires a prior written agreement and specific mandatory mentions.
Three scenarios
Estica supports all three invoicing scenarios. The correct one depends on your contractual arrangement and VAT situation.
Contractor sends invoice to firm. Firm manages details via mandate. Standard VAT. No special mention required. Most common scenario for ongoing contractor relationships.
Firm issues invoice in contractor's name. Standard VAT on the invoice. Invoice must carry "invoice issued by the customer." Requires prior written self-billing agreement (Circulaire AAFisc nr. 53/2013).
Same as scenario 2, but VAT is reversed to the firm. Applies specifically to lawyer employees and trainees (Circulaire AAFisc nr. 47/2013). Invoice must carry both the "issued by customer" mention and the VAT reverse charge reference.
Legal requirements
Belgian VAT law (Circulaire AAFisc nr. 53/2013) requires a prior written agreement between the firm and the contractor before any self-billing invoice can be created. This is a legal prerequisite — self-billing without it is not VAT-compliant. Estica requires you to confirm this agreement is in place before enabling the self-billing option for a contact.
Every self-billing invoice must carry the mention "invoice issued by the customer" ("factuur uitgereikt door afnemer" in Dutch). This is a hard VAT requirement. Estica prompts you to configure this mention when setting up a self-billing contact, and it is included on every self-billing invoice automatically.
For lawyer employees and trainees, the VAT reverse charge mechanism applies under Circulaire AAFisc nr. 47/2013. In this case: no VAT appears on the invoice, the VAT is shifted to the firm, and the invoice must also carry the legal reference "VAT reverse charge — Circulaire AAFisc nr. 47/2013". Estica supports this scenario through the self-billing configuration on each contact.
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