In Belgium, Peppol e-invoicing is mandatory for all VAT-registered businesses invoicing other businesses (B2B) from January 1, 2026. Whether you are a VAT franchisee or fully VAT-exempt, your obligation to use Peppol depends on whether your transaction is taxable and whether your customer is a VAT-registered business in Belgium.<\/p>\n
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Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.<\/p>\n
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This article covers when Peppol is mandatory, who qualifies for VAT exemption, when VAT-exempt self-employed individuals still need to use Peppol, who is fully exempt, and a summary table with practical examples.<\/p>\n
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From January 1, 2026:<\/b><\/p>\n All VAT-registered businesses in Belgium must use Peppol<\/b> or an equivalent electronic invoicing format (compliant with the European standard EN 16931) when invoicing other businesses (B2B) within Belgium.<\/p>\n<\/li>\n If you are a VAT-registered business in Belgium and issue invoices to another business in the country, Peppol<\/b> is mandatory from this date onwards.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n For invoices to the government (B2G):<\/b><\/p>\n Starting March 1, 2024<\/b>, all invoices to Belgian public authorities for contracts worth \u20ac3,000 or more (excluding VAT) must be sent electronically via Peppol or related networks. This applies to new contracts from that date.<\/p>\n<\/li>\n Some federal authorities also require electronic invoicing for contracts below \u20ac3,000, effective from March 1, 2024<\/b>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n Exemption for B2C (Business to Consumer):<\/b><\/p>\n If your business invoices private individuals<\/b> (B2C), you are not required<\/b> to use Peppol. The Peppol requirement applies only to B2B and B2G<\/b> transactions.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n Non-established businesses in Belgium:<\/b><\/p>\n Businesses without a fixed establishment in Belgium are currently not required<\/b> to comply with the receiving obligation, according to the current interpretation.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n \u200b<\/p>\n In Belgium, self-employed individuals (and small businesses) can be exempt from VAT under certain conditions, offering a simplified process with fewer administrative obligations. Key points:<\/p>\n VAT franchisees:<\/b> If your annual turnover in Belgium does not exceed \u20ac25,000 (excluding VAT)<\/b>, you are eligible for VAT exemption. This exemption applies regardless of your business form (sole proprietorship, company, etc.), as long as you meet the conditions.<\/p>\n<\/li>\n Advantages:<\/b> No need to charge VAT, and no periodic VAT returns to submit.<\/p>\n<\/li>\n Disadvantages:<\/b> You cannot claim VAT back on business expenses.<\/p>\n<\/li>\n Exceptions:<\/b> Certain transactions or sectors are excluded or have specific rules (e.g., exempt transactions under Article 44 of the VAT law or specific forfait regimes).<\/p>\n<\/li>\n<\/ul>\n \u200b<\/p>\n The obligation to use Peppol for e-invoicing does not depend solely on VAT exemption. It also depends on whether the invoice is addressed to another business (B2B) in Belgium and whether the transaction is taxable.<\/p>\n \u200b<\/p>\n Important criteria for the e-invoicing obligation:<\/b><\/p>\n The invoice must come from a VAT-registered entity<\/b> in Belgium performing a taxable supply<\/b> within Belgium.<\/p>\n<\/li>\n The customer\/recipient must be another VAT-registered entity<\/b> (B2B) or a business based in Belgium.<\/p>\n<\/li>\n The transaction must be within Belgium<\/b> and subject to VAT (not exempt under Article 44 of the VAT law).<\/p>\n<\/li>\n Deadline:<\/b> E-invoicing becomes mandatory for B2B transactions in Belgium starting January 1, 2026.<\/p>\n<\/li>\n<\/ul>\n A VAT-exempt self-employed individual with a turnover of less than \u20ac25,000<\/b> may still be required to use Peppol for B2B invoicing<\/b> if the transaction is taxable and takes place within Belgium.<\/p>\n Even if you are VAT-exempt, there can still be situations where you must use Peppol e-invoicing. Important<\/b>: Begin preparations now to ensure compliance when the deadline arrives!<\/b><\/p>\n<\/div>\n \u200b<\/p>\n Certain businesses and organizations are exempt from using Peppol:<\/p>\n Non-established businesses:<\/b><\/p>\n Businesses without a fixed establishment in Belgium are not required to follow the Peppol e-invoicing rules for receiving invoices.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n VAT-exempt businesses:<\/b><\/p>\n VAT franchisees with a turnover of less than \u20ac25,000<\/b> per year, or businesses that carry out fully VAT-exempt activities (such as medical services under Article 44 of the Belgian VAT Code), are not required to use Peppol.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n Bankrupt businesses:<\/b><\/p>\n Businesses that are bankrupt are exempt from the Peppol requirements.<\/p>\n<\/li>\n<\/ul>\n Here are some examples of different types of businesses and whether they are required to use Peppol:<\/p>\n Sarah, a photographer:<\/b><\/p>\n Sarah has a turnover under \u20ac25,000 and invoices private clients (B2C). She does not need to use Peppol.<\/b><\/p>\n<\/li>\n<\/ul>\n<\/li>\n Tom, a consultant:<\/b><\/p>\n Tom has a turnover under \u20ac25,000 but invoices a Belgian business (B2B). He must use Peppol<\/b> starting January 1, 2026.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n Laura, a doctor:<\/b><\/p>\n Laura provides exempt medical services and has a turnover under \u20ac25,000. She does not need to use Peppol.<\/b><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n \u200b<\/p>\n Sender<\/b><\/p>\n<\/td>\n Receiver<\/b><\/p>\n<\/td>\n Should the invoice be sent via Peppol?<\/b><\/p>\n<\/td>\n<\/tr>\n Self-employed (turnover < \u20ac25,000)<\/p>\n<\/td>\n Private individuals (B2C)<\/b><\/p>\n<\/td>\n No<\/b>, Peppol is not required for B2C transactions.<\/p>\n<\/td>\n<\/tr>\n Self-employed (turnover < \u20ac25,000)<\/p>\n<\/td>\n Local business (B2B)<\/b><\/p>\n<\/td>\n Yes<\/b>, Peppol is required from January 1, 2026.<\/p>\n<\/td>\n<\/tr>\n Self-employed (turnover < \u20ac25,000)<\/p>\n<\/td>\n Non-profit organization (B2B)<\/b><\/p>\n<\/td>\n Yes<\/b>, Peppol is required if the organization is VAT-registered and taxable.<\/p>\n<\/td>\n<\/tr>\n Self-employed (turnover < \u20ac25,000)<\/p>\n<\/td>\n Government agency (B2G)<\/b><\/p>\n<\/td>\n Yes<\/b>, Peppol is required from March 1, 2024, for invoices above \u20ac3,000.<\/p>\n<\/td>\n<\/tr>\n Self-employed (turnover > \u20ac25,000)<\/p>\n<\/td>\n Large corporation (B2B)<\/b><\/p>\n<\/td>\n Yes<\/b>, Peppol is required from January 1, 2026.<\/p>\n<\/td>\n<\/tr>\n Self-employed (exempt under Article 44)<\/p>\n<\/td>\n Medical clinic (B2B)<\/b><\/p>\n<\/td>\n No<\/b>, Peppol is not required for exempt supplies under Article 44.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n \u200b<\/p>\n If you’re self-employed with turnover under \u20ac25,000 and invoice individuals (B2C):<\/b>No obligation to use Peppol.<\/b> Peppol is not required for transactions involving consumers.<\/p>\n<\/li>\n If you’re self-employed with turnover under \u20ac25,000 and invoice a business (B2B) for taxable activities:<\/b>You must use Peppol starting January 1, 2026.<\/b> Even with a turnover under \u20ac25,000, if the transaction is taxable and you’re invoicing a business, Peppol is required. If you’re self-employed with turnover under \u20ac25,000 and invoice a business (B2B) for exempt services (e.g., medical services under Article 44):<\/b>No obligation to use Peppol.<\/b> Exempt transactions under Article 44 (such as medical or educational services) do not require Peppol, even if you are invoicing a business.<\/p>\n<\/li>\n If you’re self-employed with turnover over \u20ac25,000 and invoice a VAT-registered business (B2B):<\/b>You must use Peppol starting January 1, 2026.<\/b> If your turnover is over \u20ac25,000 and you are invoicing a VAT-registered business, Peppol is required for both sending and receiving invoices.<\/p>\n<\/li>\n<\/ol>\n \u200b<\/p>\n Understanding when Peppol e-invoicing applies is crucial for ensuring compliance and avoiding penalties. For self-employed individuals and businesses in Belgium, the key factors are whether you’re VAT-registered, whether the transaction is taxable, and whether it involves another VAT-registered business.<\/p>\n \u200b<\/p>\n Make sure to prepare for the mandatory transition to Peppol in 2026, and consult your Tax Coach if you’re uncertain about how this applies to your specific situation.<\/p>\n \u200b<\/p>\n Peppol e-invoicing is mandatory for all VAT-registered businesses in Belgium for B2B transactions from January 1, 2026.<\/p>\n<\/li>\n B2G invoicing via Peppol is already required from March 1, 2024 for contracts of \u20ac3,000 or more (excluding VAT).<\/p>\n<\/li>\n VAT-exempt self-employed individuals (turnover under \u20ac25,000) may still need to use Peppol if they invoice a VAT-registered business for a taxable supply.<\/p>\n<\/li>\n Transactions fully exempt under Article 44 (e.g., medical or educational services) do not require Peppol.<\/p>\n<\/li>\n B2C transactions are always exempt from the Peppol obligation.<\/p>\n<\/li>\n<\/ul>\n Need help? Chat with us or email support@accountable.eu, we’re happy to help.<\/p>\n","protected":false},"excerpt":{"rendered":" Learn when you must use Peppol for e-invoicing in Belgium, who is exempt, and key scenarios for VAT-exempt businesses.<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[635],"class_list":["post-37847","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"\n\n
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\n\u2705 When are self-employed individuals exempt from VAT?<\/b><\/h1>\n
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\n\u26a0\ufe0f When must VAT-exempt self-employed individuals still use Peppol for e-invoicing?<\/b><\/h1>\n
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\nWho is exempt from Peppol e-invoicing?<\/b><\/h1>\n
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Examples to make it clear<\/b><\/h1>\n
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\n\ud83d\udccb Summary in a table: e-invoicing requirements<\/b><\/h1>\n
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\n\ud83d\udd0d Final thoughts:<\/b><\/h1>\n
\nKey takeaways<\/b><\/h1>\n
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