Active or ceased: the company register
The Crossroads Bank for Enterprises (CBE) is the public register of all Belgian companies. It gives the enterprise number, name, legal form, registered office, NACE activity codes and above all the status: active, in liquidation, bankrupt or struck off.
It is the first check to run, even before VAT. Invoicing a struck-off company, or paying an invoice issued by a company that no longer exists, exposes you to unpaid invoices and to arguments with the tax authorities about deductibility.
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Status "active": business as usual.
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"In liquidation" or "bankrupt": ask for payment in advance or walk away.
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"Struck off": the company no longer exists, the invoice cannot be valid.
NACE codes show the sector. Useful to know whether your supplier belongs to the sectors covered by the withholding obligation (construction, cleaning, meat, security).
VAT-registered and VIES: what "invalid" means
VIES is the European Commission service confirming that a VAT number is registered for intra-EU transactions. For a supply to a customer in another member state, this number justifies the exemption.
Beware: VIES sometimes returns "invalid" for a perfectly valid number, during overloads or an outage of a member state. A VIES refusal therefore does not always mean the company is not VAT-registered. Before concluding, try again later or cross-check with the register.
A company that is active in the register but absent from VIES may also be under the small-business exemption, an exemption (medical, education, insurance) or a VAT activation in progress.
Novadesko never accepts a VIES "invalid" from a single answer: it queries a second endpoint, retries, and re-checks daily as long as the register says "active".
Peppol: can your customer receive an e-invoice?
Since 1 January 2026, invoices between VAT-registered businesses established in Belgium must travel in structured format over the Peppol network. The network directory tells you, from the enterprise number, whether your customer is registered and which document types it accepts.
If your customer is not there yet, you warn them and keep proof of the attempt. If it is a supplier, you will know whether it can send its invoices straight into your software.
The network, the format and the obligation are explained in our guide "What is Peppol".
The withholding obligation (article 30bis): who, when, how much
Article 30bis of the law of 27 June 1969 (and article 30ter for some sectors) requires anyone commissioning construction work, cleaning, security or certain meat-sector activities to check, before paying the contractor or subcontractor, whether it has social (NSSO) or tax (FPS Finance) debts.
If it does, you must withhold part of the invoice and pay it to the authorities yourself: 15% of the amount excluding VAT for tax debts and 35% for social debts (50% in some cases). If you pay without withholding, you become jointly liable for your contractor's debts, up to the price of the work, and you risk a surcharge equal to the amount that should have been withheld.
The check is done at two moments: when signing the contract and before each invoice payment. It is made on checkobligationderetenue.be or, for software, through the NSSO's billRetainment online service. The result gives, for each part, the situation and the percentage to withhold, plus a validity date for a "no obligation" answer.
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Construction work: building, renovation, electricity, heating, roofing, painting, gardens attached to a building.
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Building cleaning, security, certain meat-sector activities (30ter).
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The principal and each contractor towards its own subcontractors.
Private individuals having work done for private purposes are not concerned. The obligation applies to businesses, the self-employed and public bodies.
How Novadesko checks all of this for you
As soon as you enter a customer's or supplier's VAT number, Novadesko queries the register, VIES, the Peppol directory and, for Belgian companies, the withholding obligation service. The results appear as badges on the record, in the lists and in the creation form, with a clear warning in case of cessation, absence from VIES or withholding obligation.
Verdicts are shared with NovaFisko, our accounting platform, and re-checked every night. You can rerun a check at any time from the record, and the advanced mode shows the Peppol detail (identifier, access point, document types).
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Ceased company: red badge with the date, in lists and on documents.
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Outside VIES but active: greyed EU flag, information without blocking.
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Withholding obligation: amber warning with the social and tax percentages to apply.
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Available on the web, in the desktop app and on iPhone and Android.
The four checks at a glance
| Check |
Official source |
What you do with it |
| Existence and status |
Crossroads Bank for Enterprises (CBE) |
Never invoice or pay a ceased or struck-off company |
| Intra-EU VAT |
VIES (European Commission) |
Justify the intra-EU exemption, detect a small-business exemption |
| E-invoicing |
Peppol directory (SML / SMP) |
Send the invoice in the right format, mandatory between Belgian businesses since 2026 |
| Withholding obligation 30bis |
NSSO and FPS Finance (checkobligationderetenue.be) |
Withhold 15% and/or 35% of the invoice and pay it to the authorities |
Checks reflect the official data at the time of the query. For the withholding obligation, the law requires you to check before each payment: Novadesko keeps the date of the last check.
Frequently asked questions
Is a valid VAT number on VIES enough to be safe?
No. VIES only confirms VAT registration. It does not say whether the company is in liquidation or has social or tax debts. Always cross-check with the register and, for works, with the 30bis check.
VIES says "invalid" for a customer I know: what should I do?
Try again later and check the register. The service sometimes returns "invalid" during a member-state outage. If the company is active but genuinely absent from VIES, it may be under a VAT exemption: invoice it with Belgian VAT.
Who has to run the 30bis check?
Any business, self-employed person or public body commissioning construction, cleaning or security work, and every contractor towards its subcontractors. Private individuals having private work done are not concerned.
How much must I withhold and where do I pay it?
15% of the amount excluding VAT for a tax debt, paid to the FPS Finance, and 35% for a social debt, paid to the NSSO, with the structured communication provided by the service. For large social debts the rate is 50%.
What happens if I pay without withholding?
You are jointly liable for the contractor's debts, up to the price of the work, and you owe a surcharge equal to the amount you should have withheld. The check takes seconds; negligence can cost the whole invoice.
Does Novadesko run the 30bis check automatically?
Yes for Belgian shops: when a Belgian supplier is entered, then at every re-check. The badge and the warning show the percentages to apply. As the law requires a check before each payment, rerun it from the record on the day you pay.
Are these checks available outside Belgium?
The register and VIES cover the whole European Union, Peppol a large part of the world. The 30bis withholding obligation is a Belgian rule: it only appears for Belgian companies consulted from a shop established in Belgium.
Read next
This guide is for information only. Thresholds and amounts are indexed every year, so check them with the FPS Finance or with your accountant before you act on them.
