Starting January 1, 2026, all self-employed individuals or Belgian companies subject to VAT will need to use structured Peppol electronic invoices when selling to another professional (B2B).
VAT Liable Activities
Peppol targets activities subject to VAT such as:
a quarterly liable person
a franchised liable person
a self-billing liable person (mainly for lawyers)
VAT-exempt professions like medical and paramedical professions are not concerned.
Note that some VAT-exempt individuals are actually mixed liable persons, as they also conduct activities subject to VAT (in healthcare, for example, this includes non-therapeutic acts). In this case, they are subject to the Peppol obligation.
Sales Between Professionals (B2B)
Invoices sent to individuals are not subject to the Peppol obligation. The client must have a CBE number.
I am subject to VAT, but I only invoice individual clients (B2C)?
In this case, you do not need to use Peppol to send your invoices. However, you must register on the network to receive invoices from your suppliers.
If I go to a restaurant or pay for parking, will I receive the ticket via Peppol?
No, Peppol only concerns invoices, not tickets.
What if my client is not available on Peppol?
There is nothing to do; you continue to send your invoice as usual.
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