Tax
Mandatory e-invoicing: what the self-employed must do in 2026
By the Finances Indépendants editorial teamUpdated on 4 min read
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What changed on 1 January 2026
Since 1 January 2026, Belgian VAT-registered businesses exchange structured electronic invoices with one another. Such an invoice goes straight from the supplier's software to the customer's, in a machine-readable format. A PDF sent by email or uploaded to a platform is no longer a valid invoice between businesses.
The standard channel is the Peppol network, and the standard format Peppol BIS. In practice, you need invoicing software connected to Peppol, able to send, receive and process these invoices.
The obligation covers exchanges between VAT-registered businesses. Invoices addressed to private individuals are not subject to it: a tradesperson working for households can keep giving them a paper or PDF invoice.
Who is affected, small business VAT exemption included
Any self-employed person with an active VAT number is affected, including under the small business VAT exemption scheme, whose threshold is €25,000 of annual turnover. Many people self-employed as a secondary occupation thought they were out of scope because they do not charge VAT: that is incorrect.
Two categories escape the obligation. First, VAT-registered persons who only carry out transactions exempted by Article 44 of the VAT Code, such as a doctor or dentist for their care. Second, flat-rate taxpayers under Article 56, a scheme due to disappear by 1 January 2028 at the latest.
The most common trap concerns receiving invoices. Even a self-employed person who only invoices private individuals must be able to receive electronic invoices from their Belgian suppliers. The secondary-occupation status changes nothing about this rule, and neither does the VAT exemption.
Structured sending
Structured receiving
Ordinary VAT-registered person, Belgian business customers
Mandatory
Mandatory
Small business VAT exemption (turnover ≤ €25,000)
Mandatory to businesses
Mandatory
Private individuals only as customers
No
Mandatory
Only exempt transactions (Art. 44)
No
No
The tolerance period is over: what is the risk now?
FPS Finance imposed no fines during the first quarter of 2026, provided the business could show it had taken reasonable steps in good time to comply. This general tolerance ended on 31 March 2026. Since April, a non-compliant invoice exposes you to a VAT fine.
A targeted tolerance ran until 30 June 2026 for self-billing, where the supplier's software did not yet offer the function. It too has expired. Outside these frameworks, the administration may waive a fine in exceptional cases, after an individual review, never automatically.
What is at stake goes beyond the fine. Your VAT-registered customer is also required to receive a structured invoice: a PDF may be rejected by their accounts department, which delays your payment. For a self-employed person with tight cash flow, this is often the most tangible cost.
The cost of the software and the 120% deduction
For tax periods 2024 to 2027, SMEs and the self-employed can deduct subscription costs and advisory fees incurred to comply with e-invoicing at 120%. The surcharge billed for adding e-invoicing to an existing subscription qualifies, provided it appears separately on the invoice.
The mechanism comes on top of the normal deduction of business expenses: each euro of subscription reduces your taxable base by more than one euro. Do not expect a spectacular gain, though, as the amounts involved remain modest for a small business.
A useful point: if you use the statutory flat-rate business expenses rather than your actual costs, this increase brings you nothing. The choice between the two systems is explained on our page on deductible expenses.
- Ask your software provider to invoice the e-invoicing option on a separate line.
- Keep your accountant's invoices for support or set-up.
- For the rest of your obligations, rates and returns, see our guide to VAT for the self-employed.
Further reading
The pages on this site that explore each of the points covered here in more depth.
- NISSE withholding obligation from 30 October 2026Construction and cleaning: withholding on your invoices if you have social security debts.
- Tax return for the self-employed: the 31 October deadlineThe other tax deadline of 2026: the online personal income tax return.
- VAT for the self-employed: rates, exemption and returnsThe VAT pillar: schemes, thresholds and the return calendar.
- Deductible expenses for the self-employedActual costs or flat rate, and what the increased deduction changes.
- Self-employed as a secondary occupationThe status most often affected by the small business VAT exemption.
- Social security contributions simulatorEstimate your NISSE contributions from your net income.
- First year as a self-employed person: the real cost of contributionsThe other obligations to plan for when you start out.
Frequently asked questions
Not between two Belgian VAT-registered businesses. Since 2026, the invoice must be electronic and structured, transmitted from software to software, in principle via the Peppol network. A PDF is still accepted for invoices addressed to private individuals, who are not covered by the obligation.
Yes. The exemption scheme, below €25,000 of annual turnover, relieves you from charging VAT but not from e-invoicing. You must send structured invoices to your Belgian business customers and be able to receive those from your suppliers.
Yes, for receiving. You do not have to send structured invoices to private individuals, but a VAT-registered person who buys from a Belgian business must be able to receive its electronic invoices. A Peppol connection, even a minimal one, is therefore still necessary.
Not if they only carry out transactions exempted by Article 44 of the VAT Code, such as healthcare: they then neither have to send nor receive structured invoices. As soon as they also provide taxable services, the obligation applies to those. For guidance only, consult a licensed professional.
A VAT fine. The general tolerance ended on 31 March 2026, the one specific to self-billing on 30 June 2026. The administration may still decide not to penalise in exceptional cases, but only after an individual review of the file.
Yes, and at 120% for tax periods 2024 to 2027: subscriptions and advisory fees related to compliance qualify for the increased deduction, for SMEs and the self-employed alike. The e-invoicing surcharge must be shown separately on the supplier's invoice.
Topics covered
Topics covered: mandatory e-invoicing self-employed Belgium · Peppol self-employed Belgium · e-invoicing small business VAT exemption · PDF invoice not allowed 2026 · e-invoicing tolerance period · 120% increased deduction e-invoicing · e-invoicing VAT-exempt doctor.
Official sources
- FPS Finance, e-invoice, Who will e-invoicing become mandatory for?. View (new tab)(Official source, accessed on 2026-09-27)
- FPS Finance, Mandatory use of structured electronic invoices from 2026. View (new tab)(Official source, accessed on 2026-09-27)
- FPS Finance, e-invoice, End of the tolerance period for e-invoicing. View (new tab)(Official source, accessed on 2026-09-27)
- FPS Finance, e-invoice, Tax incentives for adopting e-invoicing. View (new tab)(Official source, accessed on 2026-09-27)
- FPS Finance, e-invoice, Period of tolerance during the first three months of 2026. View (new tab)(Official source, accessed on 2026-09-27)
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