Peppol for VAT-exempt persons

Unfortunately, being exempted from VAT (e.g. as a small business) does not exempt you from the new rules. Although you do not have to send e-invoices to private persons, there will be changes for your purchases. 

What will change for you?

From 1 January 2026, the obligation to use electronic invoicing via Peppol will apply to almost all businesses subject to VAT in Belgium, including those covered by the exemption scheme. 

• Obligation to receive: It is required that you be able to receive structured electronic invoices via Peppol for all your professional purchases from other Belgian companies.

• Identification: In order to receive that invoice via Peppol, the supplier must have your vAT number to find you in the network. If you buy something "privately" without a vAT number, it is not legally a business purchase. 

Do you always have to provide your vAT number?

Yes, if you want to record the expense in your business accounts, you must provide your vAT number. 

• VAT concerns: You do not need to worry that the supplier will not charge VAT because you provide your vAT number. Because you are a small business exempted from VAT, the supplier must simply send you an invoice with VAT (unless specific rules apply, such as reverse charge for work on immovable property). Your VAT status is registered in the VIES database; suppliers can see there that you are required to pay vAT.

• No more pDFs: From 2026, Belgian suppliers will in principle no longer be allowed to send you pDFs or paper invoices for B2B transactions; they must be sent via Peppol. 

In summary

You do not need to change anything immediately for purchases you do as a private individual (without booking), but for every business purchase that you want to deduct as an expense.

The above response resembles an answer from ChatGPT. Dexxter has previously indicated that you can continue to record expenses without a vAT number as expenses, but you cannot recover the vAT.
https://dexxter.be/communityvraag/peppol-diverse-kassaticketjes/
https://dexxter.be/communityvraag/kastickets-en-peppol/#:~:text=Yes%20indeed%2C%20receipts%20are%20kept%2C%2D%3E%20as%20is%20currently%20the%20case.