Is there a statutory deadline for issuing an invoice?
In Belgium, there is no general law stating that an invoice must be issued, for example, within 30 or 60 days after delivery. There is therefore no fixed, general “invoicing deadline” after which an invoice would automatically be invalid. That does not mean, however, that a supplier can wait indefinitely.
Two elements are very important:
- Contractual arrangements: what the contract, quotation or general terms and conditions say about invoicing.
- Loss of right: whether you, as a client, still have a reasonable opportunity to verify the invoice.
Contractual invoicing deadlines
The contract between the parties also plays a major role. Quotations, framework agreements or general terms and conditions often contain a clause on invoicing, for example: “Invoice to be issued no later than 30 days after delivery.”
If the supplier only issues the invoice many months or years later, this may be contrary to that contractual agreement. In that case, as a client you can argue that the supplier is too late to invoice as agreed, which weakens their position. This is especially true if, due to the long passage of time, you can no longer properly verify the invoice (e.g. files closed, documents lost, employees who have left). This can constitute a strong defence.
Do bear in mind, however, that a judge will always look at the full picture. Sometimes exceeding a contractual deadline will not automatically lead to complete non-payment, but it may result in a partial rejection of the claim or a stronger position in negotiations.
Loss of right: when “too late” really becomes too late
In addition, there is the principle of loss of right. This means that a creditor may lose their right if they behave in such a way that the debtor may reasonably assume that the right will no longer be exercised.
In the context of late invoicing, this may apply, for example, when:
- the creditor remains inactive for a very long time without any reminder or communication;
- the debtor may, on that basis, assume that no invoice will follow;
- you have adjusted your position accordingly, for instance by destroying all documents or definitively closing the file.
Loss of right is exceptional and is assessed strictly by the courts. The mere fact that a long time has passed is usually not sufficient. There must be concrete circumstances making it genuinely unreasonable for the creditor to still issue the invoice. It therefore remains an argument that has a chance of success mainly in specific cases, not a standard solution.
What should you do if you receive an unexpected, late invoice?
If you unexpectedly receive an invoice long after the performance, it is best to proceed in a structured manner:
- Check the date of the performance or delivery
Note exactly when the goods or services were delivered. - Review the contract and the terms and conditions
Check what the quotation, agreement or general terms and conditions say about invoicing deadlines. If a clear final date is stated, a very late invoice may be contrary to those agreements. - Request proof of the performance
If you doubt the content or scope of the invoice, request additional evidence: purchase orders, delivery notes, reports, emails, timesheets, and so on. The creditor must be able to prove that the debt exists. - Respond in writing and with reasons
Do not simply refuse verbally. Send a clear, reasoned response (preferably by registered letter or by email with acknowledgement of receipt) explaining your comments or defences, such as limitation periods, contractual deadlines or the lack of possibility to verify the invoice.
Conclusion
A late-issued invoice is not automatically invalid in Belgium, but it is certainly not unassailable either. Because there is no general statutory invoicing deadline, contractual arrangements, the seriousness of the delay, your ability to still verify the invoice and, where applicable, loss of right are decisive factors.
If a substantial amount is involved or the situation is complex, it is wise to seek legal advice with all relevant documents (invoice, contract, emails) at hand.