Franchise and VAT-exempt businesses on Peppol
Belgian franchise or VAT-exempt businesses may not send structured B2B invoices like VAT-liable sellers, but they still need a practical Peppol posture to receive supplier invoices.
Updated
- Belgium
The job: know what you must receive vs send
Under the Belgian structured e-invoicing obligation (2026), many VAT-liable suppliers must send domestic B2B invoices as structured Peppol documents. If you operate under the franchise regime or VAT-exempt activities, your outgoing rules can differ, but your purchases still land on Peppol when the supplier is in scope.
This article is a reception-first playbook, not a determination of your VAT status. For how regimes change invoice content, see Belgian VAT regimes and invoicing.
Receive? Send? Decision table
| Direction | Typical franchise / exempt posture | What to do |
|---|---|---|
| Receive (you buy from VAT-liable suppliers) | Suppliers will target your Peppol identity | Be reachable; run an inbound inbox |
| Send (you sell) | Often lighter or out of the structured B2B channel; depends on status and customer | Confirm with your accountant; do not assume zero Peppol forever |
| Both later | Turnover or activity mix can change | Keep reception live so migration is smaller |
Reception is infrastructure. Emission is status-dependent. Mixing the two is the usual source of confusion.
Practical Peppol posture (reception first)
Minimum sensible setup for franchise or exempt buyers:
- Register a Peppol participant identity so suppliers can find you (registration guide).
- Activate inbound delivery into a Peppol inbound inbox (or equivalent workflow).
- Share your Peppol ID with recurring VAT-liable suppliers (what to send them).
- Archive structured originals; treat any PDF as a convenience copy only (PDF vs structured).
- Separate inbound supplier invoices from your own sales documents in bookkeeping.
You do not need a full outbound BIS Billing stack on day one if emission does not apply. You do need a place for compliant suppliers to land documents. Zero Peppol setup because "we do not charge VAT" blocks your supply chain.
Outgoing invoices: do not mirror inbound rules
Common patterns (always verify for your case):
- Franchise B2C or limited B2B sales may stay outside the structured channel used by large VAT-liable traders.
- Purchases from VAT-liable Belgian suppliers increasingly arrive as Peppol invoices regardless of your franchise status.
- If you later become VAT-liable or your customer base requires structured send, add emission on the same identity you already use for reception.
- Franchise regime
Belgian small-business VAT arrangement under which eligible sellers do not charge VAT on sales within the regime's conditions. It shapes outgoing invoices; it does not stop suppliers from sending you Peppol invoices.
Checklist
- Confirm VAT regime and whether structured emission applies to your sales.
- Plan reception now: Peppol ID + inbound routing.
- Tell key suppliers how to address you on Peppol.
- Train staff: supplier Peppol invoice ≠ your sales invoice.
- Revisit when turnover, activities, or legal form change.