Peppol for Belgian non-profits (vzw / asbl)

"Does our association have to go on Peppol too?" The answer doesn't depend on the legal form but on the VAT status. The obligation only applies between two VAT-registered parties ^[1]. So a vzw/asbl is neither automatically exempt nor automatically covered.

Step 1: check your VAT status

Look up your non-profit in the Crossroads Bank for Enterprises (KBO/BCE). If the Capacities section says "Subject to VAT - Since [date]", you are VAT-registered ^[1]. If in doubt, ask your accountant or use the official FPS Finance tool ^[5].

Step 2: which case are you?

Your non-profit	Send over Peppol?	Must be able to receive?
Not VAT-registered (no VAT number, e.g. a small neighbourhood association)	No	No [1]
Only exempt activities (article 44 of the VAT Code, e.g. some social, cultural, sports or education activities)	No	No [1]
Mixed: partly exempt, partly taxable (e.g. a sports club with a bar or hall rental)	Yes, for taxable invoices to Belgian VAT-registered businesses	Yes [1]
Fully VAT-registered (e.g. sponsorship or rental with VAT)	Yes	Yes [1]
Small-business VAT exemption scheme (turnover up to EUR 25,000)	Yes, for invoices to Belgian VAT-registered businesses	Yes [1][2]

Some nuances:

• The receiving exemption only applies if the non-profit has only article 44 activities. A mixed non-profit must be able to receive e-invoices from its suppliers ^[1].
• An invoice for an exempt transaction is never covered, even in a mixed non-profit ^[1].
• If your VAT-registered non-profit neither sends invoices to nor receives invoices from Belgian VAT-registered businesses, the obligation doesn't apply in practice ^[2].

Mostly invoicing members or private individuals?

Invoices to private individuals and to non-VAT-registered organisations are out of scope ^[1]. But if your non-profit is VAT-registered and buys from Belgian businesses (drinks, energy, software), it must be able to receive those invoices electronically ^[2].

Not required, but interested?

That's allowed. Voluntary e-invoicing works when both parties agree. Note that registering on Peppol signals that you accept e-invoices ^[3]. A non-VAT-registered non-profit that registers may therefore start receiving Peppol invoices from suppliers.

What does it cost?

For a non-profit with few invoices there are free or very cheap options, including receive-only. See free Peppol options and the Peppol software comparison (filter "non-profit"). The FPS Finance itself recommends no product.

What if you're covered and do nothing?

A VAT-registered non-profit without the technical means to send and receive e-invoices faces the same fines as any business: EUR 1,500 for a first finding, rising to EUR 5,000 ^[4].

Checklist for the board

1. Check the KBO/BCE: VAT-registered or not?
2. If yes: which activities are taxable, which are exempt?
3. Use our Peppol ID lookup: is the non-profit's enterprise number already on Peppol, and with which provider?
4. Pick a solution that fits the number of invoices, and give the treasurer access.

Checked on 6 October 2026. Not tax advice; your accountant knows the details of your non-profit.