Key takeaways
- The Belgian B2B structured e-invoicing mandate applies to VAT-registered taxable persons established in Belgium, including the self-employed.
- An e-invoice is not a PDF: it is a structured file (UBL 2.1) exchanged over the Peppol network.
- For a small business, most of the work is choosing compliant software, not handling technical setup.
- A self-employed person under the VAT exemption scheme must at least be able to receive structured e-invoices.
E-invoicing applies to the self-employed too
E-invoicing is no longer a topic reserved for large companies. In Belgium, the obligation to issue and receive structured electronic invoices between taxable persons (B2B) enters into force on 1 January 2026, and it applies to VAT-registered taxable persons established in Belgium, whatever their size. A self-employed person who invoices other businesses is therefore, in principle, within the scope of this mandate.
This article is for anyone running a small business: a self-employed sole trader, a one-person company, a very small SME. The aim is simple: to clarify who is covered, what the change means in practice, and how to prepare without overhauling your setup. For the general framework and the calendar, see Peppol in Belgium: the B2B mandate on 1 January 2026.
Are you covered? The case of small businesses
The main criterion is your VAT status, not your turnover. The mandate targets VAT-registered taxable persons established in Belgium for their domestic B2B transactions. A self-employed person registered for VAT who invoices another Belgian business therefore falls within this perimeter.
The question comes up often for the self-employed under the small-business VAT exemption scheme, open to small businesses below an annual turnover threshold. These businesses remain taxable persons: even though they do not charge VAT, they must at least be able to receive structured electronic invoices from their suppliers. The rules specific to this situation are set out by the administration: the authoritative source is the FPS Finance federal e-invoicing portal.
| PDF invoice by email | Peppol e-invoice | |
|---|---|---|
| Automatically readable by software | ||
| Manual re-keying of data | Often | None |
| Meets the B2B mandate | ||
| Travels over the Peppol network |
What actually changes for a self-employed person
In practice, the change is organisational more than technical. You still draw up your invoices from the same data: client, services, amounts, VAT. What changes is the output format and the sending channel. Instead of a PDF attached to an email, your software produces a file in the Peppol BIS Billing 3.0 profile and routes it through an access point to your client's software.
The benefit is not only regulatory. A structured invoice lands directly in the recipient's accounting tool, with no re-keying, which reduces errors and often shortens processing times. Receiving works both ways: you also get your suppliers' invoices in a form that can be processed automatically.
entry into force
B2B mandate on 1 January
file format
Peppol BIS Billing 3.0 profile
Belgian scheme
a business by its CBE number
One thing reassures most self-employed people: you do not have to handle the XML file or understand the structure of the format. That is the software's job. To understand what really sets the two formats apart, read E-invoice or PDF: what is the difference.
Getting ready without complexity: the steps for a small business
For a small business, preparation comes down to a few simple steps, with no IT project. The key is to plan ahead rather than wait for the last week.
- 1
Check your VAT situation
Step 1Confirm your status as a taxable person and, where relevant, your scheme (exemption or standard regime).
- 2
Choose compliant software
Step 2Pick a tool that issues and receives the Peppol BIS Billing 3.0 format through an access point.
- 3
Check your client data
Step 3Make sure you have the enterprise number (CBE) of your business clients.
- 4
Issue a first test invoice
Step 4Send a real invoice over Peppol to validate the flow end to end.
None of these steps requires any particular technical skill. The connection to the Peppol network itself is handled by the software: you do not have to manage an access point yourself. For the detailed procedure, see Switching to e-invoicing: a step-by-step guide.
Ready to invoice electronically, even solo?
YouInv generates and sends your Peppol BIS Billing 3.0 invoices in a few clicks, with no technical file to handle.
Choosing a tool suited to a small business
The number-one selection criterion is Peppol compliance: the tool must generate, validate, send and receive invoices in the Peppol BIS Billing 3.0 profile. That is the non-negotiable foundation. Beyond that, a small business is better served by simplicity: a quick learning curve, clear pricing and no technical handling.
Be wary of a tool that merely exports an "electronic" PDF: that is not what the mandate requires. To compare solutions on the right criteria, rely on Choosing e-invoicing software.
Further reading
- Peppol in Belgium: the B2B mandate on 1 January 2026: who is in scope and from when.
- Switching to e-invoicing: a step-by-step guide: the concrete procedure.
- Choosing e-invoicing software: the criteria that matter for a small business.
Does the e-invoicing mandate apply to a self-employed person?
Yes, in principle. The Belgian B2B structured e-invoicing mandate applies to VAT-registered taxable persons established in Belgium for their business-to-business transactions. A self-employed person registered for VAT therefore falls within its scope. Some categories remain out of scope; the FPS Finance publishes the exact perimeter.
Does a self-employed person under the VAT exemption scheme also have to switch to e-invoicing?
A self-employed person under the small-business VAT exemption scheme is still a taxable person and must, on that basis, be able to receive structured electronic invoices from suppliers. For the precise rules that apply to this situation, refer to the FPS Finance communication.
What is the difference between a PDF invoice and a structured e-invoice?
A PDF is an image meant for the human eye. A structured e-invoice is a file (UBL 2.1) that software reads and processes automatically, with no re-keying. Only the latter meets the B2B mandate.
What tool does a self-employed person need to issue e-invoices?
Invoicing software able to generate the Peppol BIS Billing 3.0 format and send it through a Peppol access point. You enter your data as usual; the software produces and transmits the compliant file.
Does a small business have to connect to the Peppol network itself?
No. You do not have to manage any technical connection: compliant invoicing software includes or relies on a Peppol access point that handles sending and receiving on your behalf.
