You are a SmallBusiness (Franchisee regime)? You have probably noticed that the app automatically adds a legal note on your invoices.
It may be confusing at first, but the rule is simple. We explain how invoicing works for you below.
Anyone who sets up their own business in Belgium is generally obliged to charge VAT on their products or services and pay it to the FOD (tax office). However, there is an exception that exempts from paying VAT: the Franchisee regime.
As a Franchisee, you do not charge VAT to your clients.
This can be beneficial: when selling to private individuals in Belgium, you will be more competitive, as not charging VAT will mechanically "lower" your prices by 21%.
This is possible if you don’t exceed the income limit of 25.000 € per year (only taking into account your revenue made to clients in Belgium). In this case, you can (it's optional and not mandatory) ask to benefit from the Franchisee regime.
Read this article if you want to know more about obligations to change status from Franchisee to Subject to VAT.
In order to be legally correct, your invoice should mention why you do not charge VAT: "Special VAT exemption scheme for small enterprises".
The app will add this automatically when you create invoices:
N.B.: note that intra-EU income from B2B clients is not included in your profit limit of 25.000€.
Both you and your client must have a valid VAT number.
Sales of Services are made under the reverse-charge regime. Your invoice must mention the related article: "Reverse Charge - art. 196 VAT Directive 2006/112/CE".
The app will add the phrase automatically based on the item category:
You will need to file an additional tax report dedicated to such transactions: the intracom listing, to be filed every quarter on Intervat.
The invoicing is usually quite simple. You issue your invoice without VAT and refer to your status as a Franchisee ("Special VAT exemption scheme for small enterprises").
In the app, the system will add the correct phrasing automatically based on the item category:
When you sell to a private individual in Europe, your invoice is similar as when you sell in Belgium. It must include the reference to the Franchisee regime ("Special VAT exemption scheme for small enterprises").
In the app, the sentence is added automatically.
Note that in this case, you don't have to mention the name of your clients in the B2C transaction
When you sell goods, a legal note will be added onto your invoice stating "Article 39 - Export of goods".
When you sell services, a legal note will be added onto your invoice stating "Article 39 - export of services". N.B. If you make a significant income from B2C sales in one country, you may need to register as a business locally and collect/pay local VAT.
Reach out to out support team if you have any questions
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 ?Thank you for your feedback!
Useful
As a self-employed individual with a sole proprietorship, your income is taxed under the personal in...
Read moreStarting from 2026, all self-employed individuals will need to send their invoices electronically in...
Read moreThe VAT reverse charge is a complicated word for a simple concept. It helps you purchase and sell sm...
Read moreThey always answer right away to any question I have, they provide clear answers, and they are very patient even when I struggle to understand. They try to explain in different ways. They are very helpful, responsive and friendly.
Chiara Marradi
01/05/2026
Everything was great! All my questions were answered quickly and in a friendly manner.
Wenzeslawa Wegener
04/05/2026
In the world where everyone seems to be out to get small entrepreneurs and overwhelm them with new rules, more taxes and reporting obligations, Accountable often feels like the one steady partner that actually wants you to succeed, providing quick, clear and personalised support. Thank you!
Janina Arsenjeva
10/04/2026
This is an amazing application with great support on issues. In short as in day I am addicted to it (in a positive way). I myself is from IT project management and the way they have captured the user requirement, it’s phenomenal.
Sumit Tewary
01/12/2024
UI is great. Feature packed and very easy to use. The team at Accountable were VERY quick to respond and their team of technicians soon had a fix in place. Very happy with the level of service so far. Thumbs up from me!
Dean Osborne
14/06/2023
This program is a lifesaver, and it is always improving. Plus, it has an AI chat feature that is actually useful.
Jeffrey Humble
14/01/2026
The coaching session on tax management was excellent, good material, excellent explanations and very insightful. Combined with the AI I never feel alone with Accountable.
Sergio Barbarino
23/04/2026
The availability of your team to help and guide people to understand their finances better is what really makes Accountable valuable. While the AI is able to give answers to most basic questions, specific scenarios need counsel from a human which your team performs beautifully.
Sofiya Bogdan Neves
18/04/2026
Fast and careful answers from Alina. Top service. Thank you.
Anonymous
15/04/2023
They always answer for questions wherever is via direct e-mail or through app. If they can’t answer fully they will forward you to the right place. Documents were always prepared well and ready to send further to government. Everything is intuitive in the app and easy to sort out even for someone completely green in this field.
Anonymous
22/03/2026
