Partially claim costs

What you say is correct :)

If you receive an invoice in your name as a private individual and your vAT number is not on it, then it will not come via Peppol.

Peppol is only for invoices from one Belgian company to another Belgian company.

However, you can still enter this expense in your accounts, even if it is not via Peppol. You cannot reclaim VAT on it, but you are exempted from VAT, so that makes no difference to you. You are legally okay if you receive these invoices in your private capacity and then enter them as an expense in your role as a sole proprietor.

The situation is different for sole proprietors who are subject to VAT. They can only recover VAT if:

• they have a correct invoice,

• their vAT number is on it,

• and the invoice was sent via Peppol (new conditions!).

If this is not the case, they lose their right to vAT recovery.

To close: from a practical point of view, Peppol is very useful. Invoices are sent directly to your accounting system and are virtually pre-booked. If it is possible for you to have suppliers invoice via Peppol, it actually makes administrative tasks easier. No more chance of forgetting to enter an invoice, losing it, etc. But that's just my personal opinion :)