📬 Invoicing the government (B2G): A complete guide to VAT and PEPPOL

Got a tax question? We’ll answer for free by email.

Bitte gib eine gültige E-Mail-Adresse ein

Ask your question

What is B2G invoicing?

B2G stands for Business-to-Government: you provide a product or service to a public authority and issue an invoice for it. Examples include:

• a municipality asking you to provide catering for an event

• a ministry inviting you as a speaker or trainer

Does the government always have a VAT number?

Almost all public authorities now have a VAT number, but that doesn’t automatically mean you need to charge VAT. It depends on the role they are acting in for your assignment:

• Government tasks (public authority role) → No VAT is charged.

• Commercial activities (e.g., venue rental, catering) → VAT is charged.

What is PEPPOL and why should you use it?

PEPPOL is a network that allows you to send official e-invoices directly and securely to public authorities. In Belgium, these invoices pass through the Mercurius network, which automatically forwards them to the right department.

When is PEPPOL mandatory?

• Public contracts over €3,000 → mandatory since March 2024.

• All public contracts → mandatory from March 2026.

How to do this in Accountable

1. Activate PEPPOL in your Accountable profile

• Go to Settings → PEPPOL (e-invoicing).

• Click “Start registration” to sign up for PEPPOL free of charge.

• Check your details and wait until the status shows “Active”.

2. Create your invoice

Go to Revenue → Create an invoice in Accountable.

1. Choose or create your client first

   • Select the public authority or add a new client.

   • Immediately choose whether VAT applies or not (exemption for non-commercial government activities).

     

2. Then enter your invoice details

3. Add the Order reference number

   • You can find this field directly on the invoice itself.

     

3. Send via PEPPOL

• After filling in your invoice, click “Continue” and tick “Send via PEPPOL.”

  

How to invoice a Member of Parliament

If you’re invoicing a Member of Parliament personally, for example, a Member of the European or Flemish Parliament, the rules are different:

• No VAT if they are a private person or mandate holder without a VAT number.

• No PEPPOL needed, this is only for official public authorities.

• Add this to your invoice:
  ​“Exempt from VAT under article 44, §2, 4° of the Belgian VAT Code.”

✅ Checklist: How to invoice the government correctly

Before sending your invoice:

1. Ask: Does this need to go through PEPPOL?

2. Check: Does your client have a VAT or enterprise number?

3. Ask: Is this assignment VAT-exempt?

4. Note: Does your client require a PO number or reference?

Following these steps helps you avoid delays, and get paid faster.

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?