Guide

Checking a Belgian supplier invoice: numbers and IBAN

An invoice arrives, with an amount, a bank account and sometimes "new bank details". Before paying it, five free checks tell you whether it really comes from the Belgian company that supplied you — and whether the money goes to it.

Updated 11 Nov 2026 · 8 min read · Published by Idonis (Vanbe SRL) · About

Invoice fraud is simple: a genuine invoice is intercepted and its bank account replaced, or a fake invoice imitates that of a regular supplier. The Belgian FPS Economy received more than 200 reports of this kind in 2024, for total losses of 3.3 million euros. Yet the invoice itself contains almost everything needed to check it: the supplier's identity, its numbers, its registered office, its account. What remains is to compare these details with the public records — free of charge — and with what you already know about the supplier.

INVOICE no. 2026-0412 1 2 3 4 1 · Enterprise numberexists, active, same name? (CBE) 2 · VAT numbervalid? (VIES) 3 · Registered officethe same as in the register? 4 · Bank accountthe usual one? if not: call 5 5 · ChannelPeppol, or an unexpected PDF?
Five details on the invoice, five checks: most take a minute.

Step by step: where to look, what to read

1

Mandatory details: what the invoice must show

Where: on the invoice itself

Three texts complement each other. For VAT (Royal Decree no. 1 of 29 December 1992, art. 5): the date and a sequential number; the name, address and VAT number of the supplier; the same details for you, the customer; the description and quantity of the goods or services; the date of the transaction if it differs from the invoice date; the taxable amount, the rate and the amount of VAT. The Code of Economic Law (art. III.25) requires the enterprise number and at least one payment account of the supplier. The Code of Companies and Associations (art. 2:20) adds, for a company: the name, the legal form (for example BV/SRL, the private limited company, or NV/SA, the public limited company), the exact address of the registered office, the mention "RPM" or "RPR" (register of legal entities) followed by the competent court and, where applicable, the fact that it is in liquidation.

A missing detail is not proof of fraud — many invoices are simply badly made. But an invoice without an enterprise number or legal form leaves you nothing to check: ask for a correct one before paying.

2

Does the enterprise number exist, and is the company active?

Where: Crossroads Bank for Enterprises, public search (free)

The enterprise number (ten digits, for example 0123.456.789) is the Belgian counterpart of a Companies House, KvK or SIREN number. It can be searched in the CBE register (interface in English, French, Dutch and German). Three questions:

  • Is the name the one on the invoice? A trade name or a logo is not enough: the invoice must come from the registered entity, with its legal form.
  • Is its status "active"? A company that has been struck off, is in liquidation or bankrupt and keeps invoicing as if nothing had happened deserves a phone call.
  • Does its activity match what it invoices you? Registered activities (NACE codes) are not exhaustive, but a large gap is a question to ask.
3

Is the VAT number valid?

Where: VIES, European Commission (free)

For a Belgian business, the VAT number is "BE" followed by the enterprise number. The VIES service shows whether it is valid on the day of the check, and often displays the registered name and address. A VAT number that does not match the enterprise number on the same invoice is an inconsistency to clear up.

4

Is the address on the invoice the registered office?

Where: Crossroads Bank for Enterprises

A company's invoice must show its registered office. Compare it with the one in the register. A difference may have a simple explanation — a recent transfer of the registered office, or the address of a branch, both visible in the register. It may also point to an invoice built from old information. A registered office transfer followed by a change of manager, all within a few weeks, deserves a careful read.

5

Does the company file its accounts?

Where: Central Balance Sheet Office, National Bank of Belgium (Consult)

A company that exists on paper but has never filed accounts, or not for years, can still invoice — but it is one more reason to check the rest. For a supplier to whom you entrust large amounts or deposits, read its accounts too: cash, debts due within one year, overdue social security debts. The guide Checking a Belgian supplier before paying a deposit explains how.

Bank account change fraud: the signs, and the only right reflex

The pattern is always the same: a message announces a new bank account, or an invoice arrives with an account different from usual, often with a plausible reason (change of bank, audit, frozen account) and pressure on the deadline. The messages sometimes come from the supplier's real mailbox, when it has been hacked — or from yours.

SignAn account that changesNew number, account in another country, a "change of account" sticker on a paper invoice.
SignAn unusual channelAn e-mail address that looks like the supplier's without being the same, an unexpected PDF, an unknown contact.
SignUrgency"Pay today", "confidential", "do not call": the pressure is there to stop you checking.

Since 9 October 2025, banks in the euro area also check, for every euro transfer within the euro area, that the IBAN matches the payee name you entered, and warn you of any difference. A mismatch warning on a supplier invoice is to be read: it is often the last moment when the error — or the fraud — can still be avoided.

Peppol: what e-invoicing changes to the checks

Since 1 January 2026, VAT-registered businesses established in Belgium must exchange structured electronic invoices with each other, in principle through the Peppol network. Outside its scope, among others: invoices to consumers, VAT-exempt transactions (art. 44 of the VAT Code) and suppliers or customers not established in Belgium. A tolerance period on fines ran until 31 March 2026.

  • For a foreign buyer, a Belgian supplier may still send a PDF: the obligation covers exchanges between businesses established in Belgium. The checks in this guide are then your main safeguard.
  • A PDF by e-mail becomes the exception between Belgian VAT-registered businesses: if it comes from a supplier that used to send you Peppol invoices, that is a signal in itself.
  • The sender is identified on the network by an identifier which, in Belgium, is based on its enterprise or VAT number. Check that it matches the supplier; a company's registration on the network can be looked up in the public Peppol Directory.
  • Peppol does not check the IBAN. The account on a structured invoice is still entered by the sender: if its system or mailbox is compromised, the phone-call reflex stays the same.

Checking that a supplier or customer is on Peppol: its identifier is most often 0208 followed by its enterprise number. Look up a company's Peppol ID.

Before paying a Belgian supplier invoice

  • Details present: enterprise number, VAT number, legal form, registered office, bank account.
  • Enterprise number active in the register, under the same name.
  • VAT number valid in VIES and consistent with the enterprise number.
  • Address on the invoice = registered office in the register (or a recent transfer that explains it).
  • Bank account identical to previous invoices — if not, call on a number you already had.
  • Usual channel (Peppol, or the usual sender); the bank's payee name warning read, not ignored.

Sources

Frequently asked questions

What must a Belgian invoice show?

For VAT (Royal Decree no. 1, art. 5): date and sequential number; name, address and VAT number of the supplier; name, address and VAT number of the customer; description and quantity of the goods or services; date of the transaction if different; taxable amount, rate and VAT amount. The Code of Economic Law (art. III.25) adds the enterprise number and at least one bank account of the supplier; the Code of Companies and Associations (art. 2:20) adds the legal form, the registered office and the mention "RPM" or "RPR" (register of legal entities) followed by the court.

A supplier tells me about a new bank account: what should I do?

Change nothing on the strength of the message. Call the supplier on a number you already had — not the one in the e-mail or on the invoice — and have the new account confirmed by someone you know. Until then, the payment waits.

Is the payee name check enough?

It helps a lot: since 9 October 2025, banks in the euro area check for every euro transfer within the euro area that the IBAN matches the name you entered, and warn you if it does not. But it compares the name you type with the account holder's: a mismatch warning on a supplier invoice is to be read, not clicked away.

Is a PDF invoice sent by e-mail still valid in 2026?

Between two VAT-registered businesses established in Belgium, invoices must be electronic and structured since 1 January 2026, in principle through the Peppol network. Suppliers or customers not established in Belgium are outside that obligation, so a foreign buyer may still receive PDFs; a PDF from a supplier that used to send Peppol invoices is a reason to check where it comes from.

What if I have already paid a fake invoice?

Call your bank immediately to try to stop or recall the transfer, file a complaint with the police, warn the supplier whose identity was used, and report the fraud to the Belgian FPS Economy (ConsumerConnect).

With Idonis

The supplier behind the invoice, on one page

Type the enterprise number from the invoice: the page brings together the name, legal form, registered office and register status, the filed accounts and the Gazette publications. Idonis shows the company's identity, status and publications; it does not check bank details. If you are asked to use a new IBAN, confirm it by calling the number you already had, never the one on the invoice or in the e-mail.

No sign-up. Every Belgian company, from official sources.

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Sources of the publications cited: company register (CBE), filed annual accounts (NBB — Central Balance Sheet Office), Belgian Gazette. This guide is general information, not advice for a specific case. How the soundness score is computed

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