Skip to main content

📬 Invoicing the government (B2G): A complete guide to VAT and PEPPOL

Learn how B2G invoicing works in Belgium: VAT rules, PEPPOL requirements, and step-by-step tips to invoice public authorities correctly.

Written by Simon

B2G invoicing means billing a public authority for a product or service you have delivered. Common examples include a municipality commissioning catering for an event, or a ministry inviting you as a speaker or trainer. This article covers VAT rules, PEPPOL requirements, and how to send a compliant invoice through Accountable.

Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.

​


What is B2G invoicing?

B2G stands for Business-to-Government: you provide a product or service to a public authority and issue an invoice for it. Examples include:

  • a municipality asking you to provide catering for an event

  • a ministry inviting you as a speaker or trainer

Note: Not every client with a name that sounds like a government entity is actually a public authority. Always check the Belgian Business Register (KBO), to see if you should follow B2G rules or simply invoice them as a regular business (B2B).

​


Does the government always have a VAT number?

Almost all public authorities now have a VAT number, but that does not automatically mean you need to charge VAT. It depends on the role they are acting in for your assignment:

  • Government tasks (public authority role): no VAT is charged.

  • Commercial activities (for example, venue rental or catering): VAT is charged.


​

What is PEPPOL and why should you use it?

PEPPOL is a network that lets you send official e-invoices directly and securely to public authorities. In Belgium, these invoices pass through the Mercurius network, which automatically forwards them to the right department.

Sounds technical? Don’t worry: with a tool like Accountable, you simply tick “Send via PEPPOL” and your invoice will arrive at the correct destination, fully compliant with legal requirements.

​


When is PEPPOL mandatory?

  • Public contracts over €3,000: mandatory since March 2024.

  • All public contracts: mandatory from March 2026.

Important: This obligation only applies to public authorities. If you’re invoicing an individual (e.g., a Member of Parliament) or a non-profit, PEPPOL does not apply.


​

How to do this in Accountable?

​

1. Activate PEPPOL in your Accountable profile

  • Go to Settings then PEPPOL (e-invoicing).

  • Click Start registration to sign up for PEPPOL free of charge.

  • Check your details and wait until the status shows Active.

​

​

2. Create your invoice

Go to Revenue then Create an invoice in Accountable.

  1. Choose or create your client first

    • Select the public authority or add a new client.

    • Immediately choose whether VAT applies or not (exemption for non-commercial government activities).

  2. Then enter your invoice details.

  3. Add the Order reference number.

    • You can find this field directly on the invoice itself.

​

3. Send via PEPPOL

  • After filling in your invoice, click Continue and tick Send via PEPPOL.

Without a PO number, many government accounting departments will reject your invoice.

​


How to invoice a Member of Parliament

If you are invoicing a Member of Parliament personally, for example a Member of the European or Flemish Parliament, the rules are different:

  • No VAT if they are a private person or mandate holder without a VAT number.

  • No PEPPOL needed, as this is only required for official public authorities.

  • Add this to your invoice:
    ​"Exempt from VAT under article 44, §2, 4° of the Belgian VAT Code."

Not sure? Check their VAT number via the KBO or the VIES database, or confirm directly with your contact person.

​


✅ Checklist: how to invoice the government correctly

Before sending your invoice:

  1. Ask: Does this need to go through PEPPOL?

  2. Check: Does your client have a VAT or enterprise number?

  3. Ask: Is this assignment VAT-exempt?

  4. Note: Does your client require a PO number or reference?

Following these steps helps you avoid delays and get paid faster.

​


Key takeaways

  • B2G invoicing applies when you bill a public authority for a product or service.

  • VAT is only charged when the authority acts in a commercial capacity, not for public-authority tasks.

  • PEPPOL is mandatory for all public contracts from March 2026.

  • You can activate PEPPOL and send compliant e-invoices directly in Accountable.

  • Invoicing a Member of Parliament personally follows different rules: no VAT and no PEPPOL required.


Need help? Chat with us or email support@accountable.eu, we're happy to help.

Did this answer your question?