Self-employed as a side business: do you also have to send e-invoices?
You have a regular job, but on the side you also do freelance work. A web designer who builds websites in the evenings, an accountant who also helps private individuals, a photographer who occasionally takes on assignments. And now you keep hearing about mandatory e-invoicing. Does that apply to you too?
The short answer: yes, most likely. But it depends on who your clients are.
The basic rule
The e-invoicing obligation applies to every VAT-registered business in Belgium that sends invoices to other VAT-registered businesses. The law makes no distinction between main and side businesses. If you have a VAT number and you invoice companies, you must send e-invoices via Peppol.
What if you only invoice private individuals?
If you invoice exclusively private individuals — people without a VAT number — then you do not need to send e-invoices yourself. The obligation does not apply for B2C (business-to-consumer) transactions.
However: you must still be able to receive e-invoices from your suppliers. If, for example, you have a subscription to software or purchase services from a company, those suppliers will send you an e-invoice from 2026 onwards. You need to be able to process those.
In practice, this means you need Peppol-compatible invoicing software in any case, even if you only invoice private individuals.
What if you have a mix of business and private clients?
Then the obligation applies for your business clients but not for your private clients. In practice, the easiest approach is to use one system for both. Good invoicing software automatically sends via Peppol when the client has a VAT number, and via e-mail when it is a private individual.
What if you fall under the VAT exemption?
Self-employed individuals with a side business whose turnover is below €25,000 per year can opt for the small enterprise VAT exemption scheme. They do not charge VAT and do not file VAT returns.
But they too fall under the e-invoicing obligation when doing business with other VAT-registered companies. You send invoices without VAT, but those invoices still need to be sent in the correct electronic format via Peppol.
What are the consequences if you don't comply?
First, you risk fines. After the tolerance period of the first quarter of 2026, the tax authorities can impose penalties.
Second — and this is more immediately relevant for many side-business owners — your client cannot recover the VAT on a non-compliant invoice. That gives them a concrete reason to reject your invoice or demand that you resend it in the correct format. That is an uncomfortable conversation you would rather avoid.
How do you set it up as a side-business owner?
It is less work than you think. You need simple invoicing software that is automatically connected to Peppol. Create, send, done.
As a side-business owner you do not need complex or expensive software. Cleero is built specifically for small businesses and self-employed professionals who simply want to invoice quickly and correctly without hassle. Start for free — in a few minutes you are connected to Peppol.