Quotes and purchase orders are essential commercial documents in the life of every Belgian entrepreneur. Yet their legal value is often misunderstood. Does a signed quote definitively commit both parties? Does a verbal purchase order have legal value? Which details are mandatory on these documents? This complete guide answers all these questions based on Belgian law in force in 2026.

What is a quote?

A quote is a document through which a professional offers a prospective client a detailed price estimate for a service or the delivery of goods. Under Belgian law, a quote is considered an offer to contract within the meaning of Articles 5.14 and following of the new Civil Code (Book 5, in force since 1 January 2023).

When is a quote mandatory?

In Belgium, drawing up a quote is not always mandatory, but it is required in certain specific cases:

  • Construction and renovation work: the Code of Economic Law (Art. VI.2) and sector practice generally require a prior written quote.
  • B2C relationships: Book VI of the CDE (market practices and consumer protection) requires clear prior information on price before the contract is concluded.
  • Public procurement: public procurement rules (law of 17 June 2016) require detailed tenders.
  • At the client's request: any consumer can demand a quote in advance.

Is a quote free or chargeable?

In Belgium, a quote can be chargeable, but this must be communicated to the client before the quote is drawn up. Article VI.2 of the CDE requires the professional to clearly inform the consumer of any cost before the service is provided. A quote is presumed free unless stated otherwise beforehand.

A quote has a different legal value depending on its stage:

Stage Legal value
Unsigned quote (a simple estimate) A moral commitment, no contractual obligation
Quote signed by the provider only A firm offer for the period of validity
Quote signed by both parties A fully-fledged contract, binding force (Art. 5.69 new Civil Code)
Quote marked "subject to" The commitment depends on the scope of the reservation

Important point: once a quote is signed by both parties, it has the same legal value as a contract. Under Article 5.69 of the new Civil Code, lawfully formed agreements are binding on those who made them.

How long is a quote valid?

A quote must state its period of validity. Where no period is expressly stated:

  • If the quote is addressed to a recipient who is present (or by phone, video call), the offer must be accepted immediately (Art. 5.18 new Civil Code).
  • If the quote is addressed to a recipient who is absent (by post, email), the offer remains valid for a reasonable period (Art. 5.19 new Civil Code), which depends on the nature of the service and sector practice.

In practice, most quotes in Belgium state a validity period of 30 days, which is a widespread standard.

The Purchase Order Under Belgian Law

Definition and role

A purchase order is a document through which a client confirms their intention to acquire goods or a service on agreed terms. It embodies acceptance of the offer (the quote) and therefore constitutes proof that the contract was concluded.

Difference between a quote and a purchase order

Criterion Quote Purchase order
Issued by The provider/seller The client/buyer
Function Proposing a price Confirming the order
Timing Before the decision At the point of decision
Legal value An offer (before signature) Acceptance = contract
Mandatory? Depends on the case Not mandatory but recommended

The purchase order as proof of the contract

Under Belgian law, a signed purchase order constitutes written proof of the contract. Under the evidence rules of the new Civil Code (Art. 8.1 and following, Book 8), in commercial matters (between businesses within the meaning of the CDE), evidence is unrestricted: every means of proof is admissible, including emails, messages and witness statements.

In B2C relationships (between a business and a consumer), however, written proof remains strongly recommended, especially for amounts exceeding EUR 3,500 (the threshold set by Art. 8.9 of the new Civil Code).

Getting the details right on quotes and purchase orders avoids disputes later.

Mandatory details on a quote

In Belgium, a quote must include, at minimum:

  1. Identification of the business:

    • Company name or the provider's name
    • Registered office address
    • Company number (CBE) in the format BE 0XXX.XXX.XXX
    • VAT number (if liable for VAT)
    • Legal form (SRL, SA, etc.)

  2. Identification of the client:

    • Name or company name
    • Address
    • Company/VAT number (if B2B)

  3. Description of the service:

    • Detailed description of the goods or services
    • Quantities
    • Unit prices excluding VAT
    • Applicable VAT rate (6%, 12% or 21%)
    • Total amount excluding VAT, VAT, and total including VAT

  4. Conditions:

    • The quote's period of validity
    • Payment terms
    • Delivery or completion deadline

To strengthen your business relationship, also add:

  • General terms and conditions of sale (overleaf or as an annex)
  • Price revision clause: particularly useful in construction, where the law of 30 March 1976 allows price revision clauses for works contracts
  • Deposit clause: the amount and conditions of the deposit requested
  • Force majeure clause: conditions for suspending or terminating the contract in the event of force majeure (Art. 5.226 new Civil Code)
  • Dispute resolution clause: the competent court, or an arbitration/mediation clause
  • Intellectual property clause: where applicable (graphic design, web development, etc.)

Details specific to the construction sector

For construction and renovation work in Belgium, additional details are required or strongly recommended:

  • The 6% reduced VAT rate for renovating homes over 10 years old (a VAT certificate must be kept)
  • Ten-year civil liability insurance: since the law of 31 May 2017 (the Peeters-Ducarme Law), contractors, architects and other construction-sector providers must hold ten-year civil liability insurance. The policy number must appear on the quote.
  • Contractor registration: state the contractor's registration number with FPS Finance

General Terms and Conditions of Sale (GTC) in Belgium

Why are GTC essential?

General terms and conditions of sale complement the quote or purchase order and govern the contractual relationship. Under Belgian law, GTC must be brought to the other party's attention before the contract is concluded and accepted by them to be enforceable (Art. 5.23 new Civil Code).

Recommended content of the GTC

Your GTC should cover, at minimum:

  1. Purpose and scope of application

  2. Price and payment terms:

    • Payment term (30 days by default in B2B, under the law of 2 August 2002 on combating late payment in commercial transactions)
    • Late-payment penalties: interest at the ECB reference rate plus 8 percentage points (around 12.50% in 2026 at the current rate)
    • Fixed recovery compensation: generally 10% of the unpaid amount with a minimum of EUR 40 (based on the law of 2 August 2002)

  3. Delivery time and transfer of risk

  4. Statutory warranty: two years for consumer goods (Art. 1649bis and following of the former Civil Code, now incorporated into the CDE)

  5. Right of withdrawal: 14 days for B2C distance contracts (Art. VI.47 CDE)

  6. Limitation of liability

  7. Force majeure

  8. Retention-of-title clause (Art. 69 of the law on security interests in movable property)

  9. Competent court and applicable law

Enforceability of GTC: the "battle of the forms"

In B2B relationships, when the seller and the buyer each have their own GTC, this is known as the "battle of the forms". Belgian law has clarified this situation with Article 5.23 of the new Civil Code: conflicting general terms cancel each other out (the "knock-out" rule), unless a party has clearly indicated that it does not intend to be bound in the absence of agreement on its own terms.

Deposits: Rules and Best Practice

Deposits in B2B

In B2B matters, there is no legal cap on the amount of a deposit. Nevertheless, common practice in Belgium is:

  • 30% on ordering for services
  • 40 to 50% for major construction work
  • Staged payment (milestones) for long-running projects

Deposits in B2C

For consumer contracts, Book VI of the CDE imposes specific rules:

  • The consumer has a 14-day right of withdrawal for contracts concluded at a distance or off-premises. During this period, any deposit paid must be refundable.
  • For contracts concluded on the business's premises, there is no statutory right of withdrawal, but the deposit must be clearly stated.

Deposit, earnest money or penalty clause?

It is essential to distinguish these three concepts under Belgian law:

Concept Definition Consequence of withdrawal
Deposit (acompte) A partial payment of the total price The contract must be performed; no unilateral withdrawal
Earnest money (arrhes) A sum paid that allows withdrawal The client loses the earnest money; the provider must repay double
Penalty clause Fixed compensation in the event of breach Subject to judicial review (Art. 5.88 new Civil Code)

Concrete Examples of Quotes for Different Sectors

Example 1: A freelance web developer's quote

QUOTE NO. 2026-042
Date: 15 March 2026
Validity: 30 days

FROM: WebDev SPRL
      Rue de la Loi 42, 1000 Brussels
      CBE: BE 0789.456.123
      VAT: BE 0789.456.123

TO:   Boulangerie Martin SRL
      Avenue Louise 156, 1050 Ixelles
      CBE: BE 0456.789.012

DESCRIPTION                          QTY    UNIT PRICE  TOTAL EX VAT
-------------------------------------------------------------
Showcase site design                 1      2,500.00    2,500.00
Responsive integration               1      1,200.00    1,200.00
Online booking module                1        800.00      800.00
Training (2h)                        1        200.00      200.00
Annual hosting                       1        180.00      180.00
-------------------------------------------------------------
TOTAL EXCLUDING VAT                                      4,880.00
VAT 21%                                                  1,024.80
TOTAL INCLUDING VAT                                      5,904.80

Payment terms:
- 40% on order (EUR 2,361.92 incl. VAT)
- 60% on delivery (EUR 3,542.88 incl. VAT)

Completion time: 6 weeks after receipt of the deposit

Example 2: A renovation quote (reduced 6% rate)

QUOTE NO. 2026-089
Date: 20 March 2026

DESCRIPTION                          QTY     UNIT PRICE  TOTAL EX VAT
-------------------------------------------------------------
Full bathroom renovation
  - Removing existing tiles          12 m2     35.00       420.00
  - Plumbing                         1 lot   1,800.00     1,800.00
  - Floor and wall tiling            18 m2     65.00     1,170.00
  - Walk-in shower installation      1        950.00       950.00
  - Paint and finishing              1 lot    480.00       480.00
-------------------------------------------------------------
TOTAL EXCLUDING VAT                                       4,820.00
VAT 6% (renovation of a building > 10 years old)             289.20
TOTAL INCLUDING VAT                                        5,109.20

6% VAT certificate: to be provided by the client
(Certificate form for building works - reduced rate)

Electronic Signature of Quotes and Purchase Orders

The eIDAS regulation (No 910/2014) and the Belgian law of 21 July 2016 recognise three levels of electronic signature:

  1. Simple electronic signature: a confirmation email, a tick box. Limited evidential value.
  2. Advanced electronic signature: unambiguously linked to the signatory (e.g. DocuSign, Adobe Sign). High evidential value.
  3. Qualified electronic signature: created using a qualified electronic signature creation device, based on a qualified certificate (e.g. the Belgian electronic ID card, eID). The same legal value as a handwritten signature.
  • Connective (eSignatures): a Belgian electronic signature solution, compatible with the Belgian eID
  • itsme: Belgium's digital identity app lets you sign documents with high legal value
  • DocuSign and Adobe Sign: international solutions widely used in Belgium

Disputes and Remedies

Disputes over quotes and purchase orders are common. Here is how to handle them.

If the quote is not honoured

If the provider does not comply with the terms of the signed quote (price overrun, delay, defective work), the client has several remedies:

  1. Formal notice: by registered letter, invoking Articles 5.83 and following of the new Civil Code (contractual non-performance).
  2. Mediation: through a mediator accredited by the Federal Mediation Commission. A quicker, cheaper solution than going to court.
  3. Complaint to FPS Economy: in the event of an unfair commercial practice (Art. VI.93 and following CDE).
  4. Legal action: before the enterprise court (B2B disputes) or the justice of the peace (B2C disputes up to EUR 5,000).

The Consumer Mediation Service

In Belgium, the Consumer Mediation Service (mediationconsommateur.be) offers a free alternative dispute resolution (ADR) procedure for consumers. This procedure is provided for by Book XVI of the CDE.

Conclusion

Quotes and purchase orders are far more than simple commercial documents: they are legal tools that bind the parties. In Belgium, the new Civil Code (progressively in force since 2020) has modernised and clarified the rules applicable to contracts, including quotes and purchase orders.

To protect your business, always draw up clear and complete quotes, backed by well-drafted general terms and conditions of sale. Do not hesitate to consult a lawyer specialised in commercial law to draft GTC suited to your sector.

This article was written by the Espero-Soft editorial team for the blog dedicated to entrepreneurs in Belgium. For personalised guidance, consult a lawyer or legal adviser.