{"id":20408,"date":"2025-12-26T12:15:55","date_gmt":"2025-12-26T11:15:55","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/how-to-invoice-clients-as-a-small-business-franchisee\/"},"modified":"2026-08-24T17:27:57","modified_gmt":"2026-08-24T15:27:57","slug":"how-to-invoice-clients-as-a-small-business-franchisee","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-clients-as-a-small-business-franchisee\/","title":{"rendered":"How to invoice clients as a Small business (Franchisee)?"},"content":{"rendered":"<p class=\"no-margin font-inter\">You are a SmallBusiness (Franchisee regime)? You have probably noticed that the app automatically adds a legal note on your invoices.<\/p>\n<p class=\"no-margin font-inter\">It may be confusing at first, but the rule is simple. We explain how invoicing works for you below.<\/p>\n<p class=\"no-margin font-inter\">\n<hr>\n<h1 class=\"font-degular\" id=\"h_6e9508a0dc\"><b>What is the Franchisee regime?<\/b><\/h1>\n<p class=\"no-margin font-inter\">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.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">As a Franchisee, you do not charge VAT to your clients.<\/p>\n<p class=\"no-margin font-inter\">This can be beneficial: when selling to private individuals in Belgium, you will be more competitive, as not charging VAT will mechanically &#8220;lower&#8221; your prices by 21%.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">This is possible if you don\u2019t exceed the income limit of 25.000 \u20ac\u00a0per year (only taking into account your revenue made to clients in Belgium). In this case, you can (it&#8217;s optional and not mandatory) ask to benefit from the Franchisee regime.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Read <a href=\"http:\/\/help.accountable.eu\/en\/articles\/6208879-how-and-when-to-go-from-franchisee-to-subject-to-vat\" target=\"_blank\" class=\"intercom-content-link font-inter\">this article<\/a> if you want to know more about obligations to change status from Franchisee to Subject to VAT.<\/p>\n<p class=\"no-margin font-inter\">\n<hr>\n<h1 class=\"font-degular\" id=\"h_e9665a862c\"><b>What should I write on the invoice when selling to clients in Belgium \ud83c\udde7\ud83c\uddea?<\/b><\/h1>\n<p class=\"no-margin font-inter\">In order to be legally correct, your invoice should mention why you do not charge VAT: <b><i>&#8220;<\/i><\/b>Special VAT exemption scheme for small enterprises&#8221;.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The app will add this automatically when you create invoices:<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/704001491\/26e96883924bc0cce612cf7d\/ezgif.com-video-to-gif+%2828%29.gif?expires=1787637600&amp;signature=ff903e273f8e1c88cf4cb280f44ef58f6902e7963f165af7ddd2f438ccf3c27f&amp;req=cyAjFsl%2FmYheFb4V1XW4gVRoOz0DZw4RfaAUqoBzUpBbMEUuJxZAxQgjaduO%0AVmWtImnDP3QVGwQLxjn2dJhmdg%3D%3D%0A\" width=\"767\" height=\"480\" style=\"height: auto;\"><\/div>\n<h2 class=\"font-degular\" id=\"h_017b120240\"><\/h2>\n<hr>\n<h1 class=\"font-degular\" id=\"h_7cd6064b39\"><b>How about sales outside of Belgium and within the European Union (EU) \ud83c\uddea\ud83c\uddfa ?<\/b><\/h1>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">N.B.: note that intra-EU income from B2B clients is not included in your profit limit of 25.000\u20ac.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_95e8531a23\"><b>Sales of Services (B2B)<\/b><\/h2>\n<p class=\"no-margin font-inter\">Both you and your client must have a valid VAT number.<\/p>\n<p class=\"no-margin font-inter\">Sales of Services are made under the reverse-charge regime. Your invoice must mention the related article: &#8220;Reverse Charge &#8211; art. 196 VAT Directive 2006\/112\/CE&#8221;.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">The app will add the phrase automatically based on the item category:<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/704002044\/aba2702889a87a72325569ce\/ezgif.com-video-to-gif+%2829%29.gif?expires=1787637600&amp;signature=dd1d607a29f03b7282d1bf525816e31c76d82701b63227db2d66ad22160156e5&amp;req=cyAjFsl8nYVbFb4V1XW4gZmMCNyZzWZY8LicYRyfcT%2FkTfYBr83cl4ERb0mK%0AWSyUZE1M3GLtzDMfpWFoPQUAOA%3D%3D%0A\" width=\"767\" height=\"480\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin font-inter\">You will need to file an additional tax report dedicated to such transactions: the intracom listing, to be filed every quarter on Intervat.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_0ef91f15cd\"><b>Sales of Goods (B2B)<\/b><\/h2>\n<p class=\"no-margin font-inter\">The invoicing is usually quite simple. You issue your invoice without VAT and refer to your status as a Franchisee (&#8220;Special VAT exemption scheme for small enterprises&#8221;).<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">In the app, the system will add the correct phrasing automatically based on the item category:<\/p>\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/704005216\/1cb0fb0eadf48a188017a3e3\/ezgif.com-video-to-gif+%2830%29.gif?expires=1787637600&amp;signature=b9fc6f8ffb15358fde1fe31ded41bc5a2125bac78edbcb17454015fb28f4d44a&amp;req=cyAjFsl7n4BZFb4V1XW4gUWwxpJjsBDcV98nLrq2MUsP0skL4tpSum31%2F1WJ%0A86GrQtPVCuXwS8JAjiqfow0HOw%3D%3D%0A\" width=\"812\" height=\"480\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<h2 class=\"font-degular\" id=\"h_e5f6b04260\"><b>Sales to private individuals (B2C)<\/b><\/h2>\n<p class=\"no-margin font-inter\">When you sell to a<b> private individual in Europe,<\/b> your invoice is similar as when you sell in Belgium. It must include the reference to the Franchisee regime (&#8220;Special VAT exemption scheme for small enterprises&#8221;).<\/p>\n<p class=\"no-margin font-inter\">In the app, the sentence is added automatically.<\/p>\n<p class=\"no-margin font-inter\">Note that in this case, you don&#8217;t have to mention the name of your clients in the B2C transaction<\/p>\n<h2 class=\"font-degular\" id=\"h_7c810cf4f7\"><\/h2>\n<p class=\"no-margin font-inter\">\n<hr>\n<h1 class=\"font-degular\" id=\"h_5277aea3af\"><b>How about sales outside of the European Union (EU) \ud83c\udf0d ?<\/b><\/h1>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\"><b>When you sell goods<\/b>, a legal note will be added onto your invoice stating &#8220;Article 39 &#8211; Export of goods&#8221;.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\"><b>When you sell services<\/b>, a legal note will be added onto your invoice stating &#8220;Article 39 &#8211; export of services&#8221;. 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.<\/p>\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Reach out to out support team if you have any questions<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal mentions to be added on your sales invoice depends on the situation<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[448,481],"class_list":["post-20408","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to invoice clients as a Small business (Franchisee)? - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/help-center\/how-to-invoice-clients-as-a-small-business-franchisee\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to invoice clients as a Small business (Franchisee)? 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