Bookkeeping for Belgian sole traders: Peppol and VAT

01 — Peppol is now your invoicing standard

Since 1 January 2026, Belgian businesses liable to VAT have to exchange invoices with other Belgian VAT-liable businesses as structured electronic invoices. A PDF attached to an email no longer meets that rule. Peppol is the network that carries them: your software sends the invoice and your customer's software receives it directly.

It works in both directions: you must be able to send and receive e-invoices. Suppliers of your hosting, software or materials address their invoices to your enterprise number, and they can only deliver them through Peppol once your business is registered on the network. Arrange that registration as soon as your VAT number is active.

The obligation also applies if you use the small business VAT exemption scheme for an annual turnover of up to €25,000. Invoices to private customers fall outside it, but even if you only work for consumers, you must be able to receive structured e-invoices from your suppliers.

02 — What your bookkeeping has to do

A sole proprietor who keeps their own books needs more than an invoicing tool. List the tasks that come back every month and every quarter:

• Create quotes and invoices and send them through Peppol
• Receive and record incoming invoices and receipts
• Match payments on your business bank account
• Prepare your VAT return if you are VAT-registered
• Have your figures ready for your personal income tax return

03 — Three ways to organise it

A spreadsheet with a free Peppol service keeps costs low, but you do the bookkeeping yourself. Free services often focus on sending invoices; receiving them, recording costs and preparing your returns then happen elsewhere.

Bookkeeping software built for sole proprietorships brings invoicing, Peppol, expenses and VAT together in one platform. You stay in control, your monthly cost is predictable and your figures live in one place.

An accountant takes the work off your hands and adds advice, which pays off when your situation is complex. You still need Peppol to send and receive invoices, so ask which software your accountant uses and what you supply yourself.

04 — Dexxter: built for Belgian sole proprietorships

Dexxter is a Belgian bookkeeping platform for sole proprietorships, full-time or alongside a job. You create quotes and invoices, send and receive e-invoices through Peppol, manage your expenses and submit your VAT return to Intervat in one click.

On 19 October 2026 Dexxter listed these prices, excluding VAT: €290 a year or €30 a month if you are VAT-registered, and €220 a year or €23 a month if you are not subject to VAT or exempt. You try it free for 30 days first, and for a first annual subscription you can ask for a refund within 60 days if it is not the right fit.

Start through our link and Dexxter gives you €25 off your first annual subscription. After registering, you find your promo code in your Dexxter account under your subscription.

05 — Count the 120% deduction in

The government supports the switch. Small SMEs and self-employed people who use a subscription formula for invoicing software get an increased expense deduction of 120% for the 2024 to 2027 taxable periods.

What that saves you depends on your own tax rate and on which part of your subscription counts as invoicing software. Keep the invoice for your subscription with your other business costs.

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