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📬 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 Anouar

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 doesn’t 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 (e.g., venue rental, catering) → VAT is charged.

What is PEPPOL and why should you use it?

PEPPOL is a network that allows you to 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 → 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 → 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’re 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, this is only 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.

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