E-invoicing for sole traders in Belgium: everything you need to know
Are you a self-employed professional — whether as a main or side occupation — operating as a sole trader? Then the e-invoicing obligation applies to you as well, with no exceptions for small businesses or starters. Here is what you need to know and how to get compliant quickly.
Does the obligation apply to me as a small sole trader?
Yes. Many self-employed professionals assume they fly under the radar because they are small, invoice infrequently or have only recently started. But the law makes no distinction based on size or turnover.
The obligation applies to every VAT-registered business in Belgium that invoices other VAT-registered businesses. This includes:
- Sole traders operating as a main occupation
- Sole traders operating as a side occupation
- Self-employed individuals with a VAT exemption (turnover below €25,000) who do business with other companies
- Freelance professionals such as consultants, architects, coaches and photographers
The only scenario in which you are not required to send e-invoices is if you sell exclusively to private individuals. But be aware: even then, you must be able to receive e-invoices from your suppliers. So you are in any case required to adapt your systems.
What changes in practice for a sole trader?
Until recently, a PDF invoice sent by e-mail was perfectly acceptable. That is now over for business-to-business transactions. From 1 January 2026, an invoice between two VAT-registered businesses must be sent as a structured electronic invoice via the Peppol network.
There is also a practical risk for those who have not yet made the switch: if you send an invoice as a PDF and your client is already Peppol-compliant, they cannot recover the VAT on your invoice. There is a real chance they will reject your invoice or withhold payment until you provide a compliant e-invoice.
What do you need as a sole trader?
Not very much, in fact. You simply need invoicing software that:
- Is connected to the Peppol network
- Creates invoices in the correct format (UBL/XML)
- Sends and receives invoices via Peppol
That is all. You do not need to handle anything technical yourself — the software takes care of the Peppol connection for you.
As a sole trader, you also do not need expensive or complex software. There are tools specifically designed for small businesses that are simple to use and affordable.
Are there exceptions for sole traders?
There are a few specific situations in which the obligation to send e-invoices does not apply:
- You sell exclusively to private individuals (B2C) — but you must still be able to receive e-invoices
- Your services are fully exempt from VAT under Article 44 of the Belgian VAT Code (think of certain medical professions or educational institutions)
- You are not established in Belgium and have no fixed establishment here
Not sure whether your situation falls under an exception? Ask your accountant.
A tax incentive to start now
The government has provided a fiscal incentive for those making the switch. For income years 2024 through 2027, sole traders are entitled to an enhanced tax deduction of 120% on subscriptions to invoicing software.
In concrete terms: if you pay €108 per year for your invoicing tool, you may deduct €129.60 from your taxable income. Not spectacular, but it is a free benefit on top of software you need anyway.
How do you get started as a sole trader?
Step 1: Choose invoicing software that is Peppol-ready and specifically built for small businesses — something that works quickly without complicated settings.
Step 2: Create an account. Your Peppol registration is handled automatically by the software.
Step 3: Send your first e-invoice. From that moment on, you are compliant.
With Cleero you complete these steps in just a few minutes. Try it for free — no credit card required.