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Freelancers and consultants

Invoicing in a secondary self-employed occupation

Building a business after work or at weekends? Your invoices follow the same rules as those of a full-time self-employed person. With limited time, administration needs to be quick and reliable.

What must your invoice include?

Include your name or trading name, address and enterprise number, plus the client’s name and address and, for business clients, VAT number. Add the invoice date, a unique sequential number, a clear description and date or period of supply, net amounts, VAT rate and amount, and total. Manual invoices risk duplicate or missing numbers; the sequence must remain continuous.

Many starters choose the small-business exemption when annual turnover stays below €25,000: no VAT is charged, but the exemption statement is required. Under the normal scheme, services usually attract 21% VAT. Since 2026, Belgian B2B transactions within scope require structured electronic invoices, including for exempt small businesses.

In ProFactuur

How to do it, step by step

  1. 1

    Enter business details once

    Save your enterprise number, address, IBAN and VAT scheme in your business profile. They appear automatically on each invoice.

  2. 2

    Let ProFactuur handle numbering

    An invoice receives its number only when finalised. Deleting a draft therefore leaves no gap.

  3. 3

    Choose the right VAT scheme

    Select the small-business exemption in your business settings. The statement ‘Special exemption scheme for small businesses’ appears automatically, and every line is VAT-free.

  4. 4

    Send through Peppol or as PDF

    Use Peppol on a paid plan for Belgian business clients within scope. Send private customers a PDF with a payment QR code.

Example

Example: secondary-occupation graphic designer charging VAT

A designer creates a visual identity for a small company and charges VAT.

Logo and visual identity, 1 fixed fee€1,200.00
Business card design, 3 hours at €60.00€180.00
Total excluding VAT€1,380.00
VAT 21%€289.80
Total payable€1,669.80

Under the exemption, the invoice would be €1,380.00 without VAT, with the statement ‘Special exemption scheme for small businesses’.

Peppol for a secondary occupation

Since 1 January 2026, Belgium’s structured e-invoicing requirement applies to B2B transactions within scope regardless of social-security status. Exempt small businesses must also be able to send and receive these invoices. B2C transactions are excluded, so PDF invoices remain possible.

Receive and process purchase invoices in the Inbox. Use the free Peppol checker to check a client’s registration. To keep or forward a PDF invoice as UBL, use the free PDF-to-UBL converter; your file stays on your own computer.

Frequently asked questions

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