{"id":19321,"date":"2025-08-01T16:46:42","date_gmt":"2025-08-01T14:46:42","guid":{"rendered":"https:\/\/www.accountable.eu\/?p=19321"},"modified":"2025-09-05T17:16:07","modified_gmt":"2025-09-05T15:16:07","slug":"e-invoicing-mixed-vat-taxpayers","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/e-invoicing-mixed-vat-taxpayers\/","title":{"rendered":"How does e-invoicing work for mixed VAT taxpayers?"},"content":{"rendered":"\n

If, as a self-employed person, you carry out both activities that are subject to VAT and activities that are exempt from VAT, you\u2019re a mixed VAT taxpayer. If this is the case, you only need to send electronic invoices for your activities that are subject to VAT.<\/strong><\/p>\n\n\n\n

Who needs to use e-invoicing?<\/h2>\n\n\n\n

Starting in 2026, all Belgian businesses subject to VAT will be required to send electronic invoices via Peppol.<\/strong> Or at least, for all B2B transactions, i.e. invoices between businesses. There’s no obligation to send electronic invoices to private individuals.<\/p>\n\n\n \n

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Note that the switch to electronic invoicing from 2026 is also mandatory for those who are self-employed in a secondary occupation<\/strong> and for businesses that operate under the VAT exemption scheme for small businesses <\/strong>if they invoice other Belgian business clients.\u00a0Read more in this article.<\/a><\/p>\n <\/div>\n <\/div>\n \n\n\n\n

What is mixed VAT liability?<\/h2>\n\n\n\n

You\u2019re subject to mixed VAT if you carry out both VAT-exempt activities and activities that are subject to VAT.<\/p>\n\n\n\n

Article 44 of the VAT Code contains a list of liberal professions exempt from VAT<\/a>. Do you combine one of these liberal professions with activities that are subject to VAT? If so, you\u2019re subject to mixed VAT liability. Here are some examples:<\/p>\n\n\n\n