At OkiOki, we regularly receive questions from entrepreneurs asking whether they really fall under the e-invoicing obligation. Below is a brief overview.
General rule: everyone with a VAT number falls under the e-invoicing obligation
All businesses with a VAT number must use structured electronic invoices (UBL/XML via Peppol) for B2B transactions from 1/1/2026.
So also small businesses?
Definition: A small business is a taxable person with an annual turnover of up to €25,000 (excluding VAT).
What differs for them regarding VAT?
- They can opt for the exemption scheme of Article 56bis of the VAT Code.
- This means they do not charge VAT on their sales/services.
- They have no right to deduct VAT on their purchases.
- They must have a VAT number and keep limited administration (including a book of incoming invoices and a book of outgoing invoices).
- They are still subject to the e-invoicing obligation, even if they are exempt from VAT charging.
Reason: the obligation is linked to the VAT number, not to whether they charge VAT.
So: a small business must issue electronic invoices to other businesses from 2026 onwards.
Exceptions to the e-invoicing obligation
There are some exceptions related to businesses that are exempt from VAT under Article 44 of the VAT Code.
What is Article 44 of the VAT Code?
Article 44 of the Belgian VAT Code provides a series of VAT exemptions for certain activities and sectors. The purpose of this provision is to exempt services of general interest, such as healthcare, education, and social activities, from taxation.
Businesses that exclusively carry out such exempted activities are not required to charge VAT and consequently are also exempt from the obligation to use structured e-invoicing from January 1, 2026.
A handy overview:
| Category | Description | Examples | E-invoicing obligation |
| Healthcare | Medical and paramedical services | Doctors, hospitals, dentists | No |
| Education | Services related to education and training | Schools, universities | No |
| Financial services | Banking and insurance activities | Banks, insurance companies | No |
| Social-cultural activities | Services by recognized non-profit organizations | Non-profits, cultural associations | No |
| Religious services | Services by recognized religious institutions | Churches, religious organizations | No |
| Mixed taxable persons | Exempt and taxable activities | Hospital with commercial activities | Partially |
What about mixed taxable persons?
For mixed taxable persons, the obligation applies only to their taxable activities, which de facto means that mixed taxable persons must also comply with the e-invoicing obligation from 1/1/2026.
Comments
0 comments
Please sign in to leave a comment.