Invoicing under the small business exemption scheme
If your annual turnover is no more than 25,000 euros, you can opt for the special exemption scheme. You then don’t charge VAT and don’t file VAT returns. Your invoice does look a little different.
What must your invoice show?
- No VAT amount: you invoice without VAT.
- The statement “Small business exemption scheme” (in Dutch “Bijzondere vrijstellingsregeling kleine ondernemingen”, in French “Régime particulier de franchise des petites entreprises”).
- Everything else a normal invoice needs: your name, address and VAT number, your client’s, an invoice number, the date and what you supply.
Do you need Peppol too?
Yes. Since 1 January 2026, businesses under the exemption scheme must also send invoices to other Belgian businesses via Peppol, and be able to receive them via Peppol. Invoices to private persons can stay PDF. Unsure about your own situation? Ask your accountant.
How it works in Faktuno
Choose the exemption scheme in your company details. Your new invoices then carry no VAT and the required statement is added automatically, also in the Peppol data.