To export services to Belgium from India, invoice your Belgian client — almost always in euros — get paid into your Indian bank, and declare each invoice as a row in your monthly EDF with "Belgium" as the country, filed with your AD bank within 30 days from the end of the invoice month. You then have 9 months from each invoice date to receive the full amount. The Belgium-specific work is mostly on the invoice: Belgian business clients care about VAT details and invoice format, and getting those right first time saves a month of back-and-forth.
Key takeaways
- Invoice in EUR; it's what Belgian finance teams expect and pay most easily.
- Payments arrive by SWIFT wire, or through a euro collection account that accepts SEPA transfers and then remits to India.
- Belgian clients will usually want their VAT number on your invoice and a note about how VAT is handled on their side — ask what wording they need.
- India and Belgium have a DTAA; it matters mainly if any tax is withheld.
- Each invoice is one Part 2B row; the realisation clock runs 9 months from its date.
Invoicing a Belgian client
Belgian companies are generally careful about invoice formalities, partly because their own VAT reporting depends on them. A good export invoice to Belgium includes:
| Item | Why it matters to the Belgian client |
|---|---|
| Client's full legal name and address | Must match their VAT records |
| Client's VAT number | They usually need it shown on supplier invoices |
| Your name, address, GSTIN and PAN | Identifies you as the foreign supplier |
| Clear description and period of service | Supports their VAT treatment of the service |
| Amount in EUR, with no Indian GST | You export under LUT, so no IGST |
| LUT wording | "Supply meant for export under LUT without payment of IGST" |
| Bank details with SWIFT code | For a cross-border wire |
| Payment terms and invoice number reference | Belgian AP teams pay against references |
On the Belgian side, business customers buying services from suppliers outside the EU often account for VAT themselves under a reverse-charge mechanism. Some clients will ask you to add a line referring to it. Don't guess the wording — ask the client's finance team what they need, and don't charge Belgian VAT unless an adviser says you must.
Belgium has also been moving towards structured electronic invoicing for business transactions. Your client may ask whether you can send invoices through a particular e-invoicing network or format. Ask what they actually require from a foreign supplier; often a PDF is still fine.
Our export invoice generator covers all the Indian-side fields and lets you add the client's VAT number.
How the money gets to India
| Route | How it works | What you'll see in India |
|---|---|---|
| SWIFT wire from the client's bank | Client sends EUR directly to your Indian bank | Credit with FIRA naming the client |
| Euro collection account via a payment service | Client pays by SEPA transfer to an account in the EU; the service remits to India | Credit from the service; keep its statement |
| EEFC account | Hold the euros in a foreign-currency account in India | Same FIRA trail; conversion happens later |
SEPA transfers are designed for payments within the euro payments area, so a Belgian client can't usually make a SEPA payment straight to an Indian bank account. That's why some exporters use collection accounts. If you do, the Indian bank where the money finally lands is still your AD bank for the EDF, and you'll want the service's statements to show which invoice each payment covers. Our guide to getting paid through SEPA transfers from Europe goes deeper.
Withholding tax and the DTAA
Belgian business clients paying for services usually just pay the invoice, but practices depend on the type of payment and the client's adviser. If a client says it must withhold tax, or asks for proof of your tax residency:
- ask your CA whether the India–Belgium DTAA reduces or removes the withholding
- get a tax residency certificate if needed
- agree in the contract whether your fee is gross or net of any withholding
If tax is withheld, you may be able to claim credit in India through your income-tax return and Form 67.
A worked example: Saptak Translations Pvt Ltd
Saptak Translations Pvt Ltd, a fictional Pune localisation company, translates product documentation for two Belgian clients. In December 2026 it raised:
| Invoice | Date | Client | Amount | Work |
|---|---|---|---|---|
| ST/E/26-27/155 | 10-Dec-2026 | Ardenne Medical Devices NV | EUR 7,400 | Hindi, Tamil and Bengali localisation of user manuals |
| ST/E/26-27/162 | 31-Dec-2026 | Leuven Robotics BV | EUR 3,150 | Software string translation, December |
Its December EDF, due 30 January 2027, has two Part 2B rows:
| Column | Row 1 | Row 2 |
|---|---|---|
| Recipient | Ardenne Medical Devices NV, address | Leuven Robotics BV, address |
| Country | Belgium | Belgium |
| Invoice no. / date | ST/E/26-27/155, 10-12-2026 | ST/E/26-27/162, 31-12-2026 |
| Currency / amount | EUR 7,400 | EUR 3,150 |
| NRV | EUR 7,400 | EUR 3,150 |
| Description | Translation and localisation services | Translation services |
| SAC | As agreed with CA | As agreed with CA |
| Contract no. / date | MSA-ADM-2026, 02-03-2026 | PO 4500231187, 01-12-2026 |
At a book rate of ₹98 per EUR, field 1.22 is ₹7,25,200 + ₹3,08,700 = ₹10,33,900.
Realisation deadlines: 10 September 2027 and 30 September 2027. Each invoice is under ₹10 lakh on its own, so both can be closed through Saptak's periodic ₹10 lakh declaration once paid.
GST and the export conditions
Under Indian GST, a service to a Belgian client is generally zero-rated as an export if the Section 2(6) conditions are met — supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange (or INR where RBI permits), and the two parties aren't merely establishments of one entity. Under an LUT, you charge no IGST.
If your Belgian client is your own group company, check the "establishments of a distinct person" condition with your CA before relying on zero-rating.
This is general information, not legal or tax advice.
Frequently asked questions
What currency should I use to invoice a Belgian client?
Euros. Belgian companies pay EUR invoices most easily, and your Part 2B row should show the same currency. If the client ever pays in a different currency, tell your bank so it can match the payment.
Can my Belgian client pay me by SEPA transfer?
Not usually directly to an Indian bank account, because SEPA covers payments within the euro payments area. Clients typically send a SWIFT wire, or pay by SEPA into a euro collection account offered by a payment service that then remits to India.
Do I need to charge Belgian VAT?
Generally a Belgian business buying services from a supplier outside the EU accounts for VAT on its side. Ask your client what invoice wording it needs, and don't add Belgian VAT unless an adviser confirms you must.
What do I enter as the country on my EDF?
Enter "Belgium" in the country column of each Part 2B row for a Belgian client. One EDF per month can include clients in several countries, each row with its own country.
How long do I have to collect payment from a Belgian client?
Nine months from each invoice date for euro invoices. If payment is delayed, ask your AD bank for an extension before the deadline, with evidence that you're chasing the client.
Bottom line
For Belgium, get the invoice details right — VAT number, description, euro amount — and the payment and EDF follow smoothly. List each invoice in our free EDF form generator and check the next filing date on the EDF due date table.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.