If, as a self-employed person, you carry out both activities that are subject to VAT and activities that are exempt from VAT, you’re a mixed VAT taxpayer. If this is the case, you only need to send electronic invoices for your activities that are subject to VAT.
Starting in 2026, all Belgian businesses subject to VAT will be required to send electronic invoices via Peppol. Or at least, for all B2B transactions, i.e. invoices between businesses. There's no obligation to send electronic invoices to private individuals.
Note that the switch to electronic invoicing from 2026 is also mandatory for those who are self-employed in a secondary occupation and for businesses that operate under the VAT exemption scheme for small businesses if they invoice other Belgian business clients. Read more in this article.
You’re subject to mixed VAT if you carry out both VAT-exempt activities and activities that are subject to VAT.
Article 44 of the VAT Code contains a list of liberal professions exempt from VAT. Do you combine one of these liberal professions with activities that are subject to VAT? If so, you’re subject to mixed VAT liability. Here are some examples:
Invoicing and VAT declarations are a little more complicated when you’re self-employed and subject to mixed VAT liability.
On your invoices and VAT declarations, you need to clearly distinguish between goods and services that are subject to VAT and those that are exempt, and correctly calculate your VAT deduction.
Want to know more about mixed VAT liability? Read this article about invoicing, VAT deduction, and VAT returns for mixed VAT taxpayers.
Are you self-employed with mixed VAT liability, and you send invoices to other Belgian businesses? In this case, from 1 January 2026, you’ll be required to send electronic invoices via Peppol for your VAT-registered activities.
Accountable currently does not support mixed VAT liability. Please contact an accountant for further assistance.
Author - Alexis Eggermont
Alexis is co-founder at Accountable. He is passionate about leveraging data, AI, technology, and entrepreneurship.
Who is Alexis ?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 moreIk ben nog maar net zelfstandig en begrijp nog niet alles, waardoor mijn vragen soms wat “dom” kunnen overkomen. Toch nam Anouar echt de tijd om alles tot in detail uit te leggen. Zelfs wanneer ik een foute term gebruikte, legde hij meteen uit waarom dat zo was, ook al ging mijn vraag daar eigenlijk niet over. Daardoor heb ik zelfs méér bijgeleerd dan ik oorspronkelijk vroeg. Hij was super vriendelijk, antwoordde razendsnel, en binnen een uurtje was alles opgelost. Hij stuurde zelfs screenshots met uitleg en linkte relevante artikels. Echt fantastische hulp van Anouar, enorm bedankt!
Tedi Ivanova
Magamed heeft me super geholpen met alle vragen die ik had, in maart neem ik zeker verder contact op voor verdere aanpassing maar alle vragen die ik had werden perfect uitgelegd naar me!
Brian Masschelein
J'ai apprécié le contact aimable. J'ai un compte gratuit. Pouvoir avoir accès via ordinateur, sans passer par un smartphone serait un avantage important.
Anonyme
J’ai apprécié la simplicité d’utilisation d’Accountable et la clarté de l’interface. Les démarches sont bien expliquées, ce qui facilite vraiment la gestion administrative. Le service client est aussi réactif et professionnel, c’est rassurant. Pour l’amélioration, peut-être encore plus de tutoriels ou de guides pour les nouveaux utilisateurs afin de découvrir toutes les fonctionnalités plus rapidement.
Yvan-Loïc MAGNING SIMO AKONG
Comment me guider pour résoudre mon problème. J'ai vraiment apprécié la manière de me montrer et colmater mes lacunes
Madjid Taguemount
Top perfecte service
Amaury Philips
Thanks to Accountable I finally understood my finances and easily submitted all the declarations. They are always able to help with any of my questions, it is fast and realiable. 100% recommended!
Anonyme
Accountable est un logiciel que je trouve très simple à utiliser. L’interface offre une vue d’ensemble claire et suffisante pour gérer efficacement les informations importantes, sans complexité inutile. La prise en main est rapide, même sans connaissances approfondies, ce qui rend l’expérience fluide dès le départ. Le support par chat est particulièrement réactif et efficace ; les réponses arrivent rapidement et sont pertinentes. Cet accompagnement ajoute un réel confort et rend l’utilisation du logiciel encore plus agréable au quotidien.
Florian Duchâteau
Très intuitif
Anne-Claire Giffroy
snelle, vriendelijke en efficiënte helpdesk
Jan Theeuwes
