Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
In Belgium: for your fellow dealers yes, for your customers at the counter no. Each country handles it differently.
In Belgium, only for sales to another Belgian VAT-registered business. Since 1 January 2026 those invoices must leave in a structured electronic form, through the Peppol network. Invoices to private individuals are not covered. There is no turnover threshold: the small-business exemption (25,000 euros in 2026, 26,000 euros from 2027) is covered too, because exempt is not the same as not VAT-registered. In France every business must be able to receive e-invoices from 1 September 2026; SMEs send them from 1 September 2027 (loi 2023-1322, art. 91), through a PDP. In the Netherlands and the UK there is no obligation.
Peppol: required or not?
private individual
Belgian VAT-registered business
Required since 1 January 2026. There is no turnover threshold.
A margin sale fits into such an invoice, under VAT category E. There is no code of its own for an ordinary Belgian margin sale: the VATEX codes that name the margin scheme cover intra-Community acquisitions. What remains is category E with the reason written out, as on your paper margin invoice. Ask your software or your accountant which code it uses.
Outside the obligation are, among others, taxable persons in bankruptcy, those performing only transactions exempt under article 44, taxable persons not established in Belgium without a fixed establishment here, and those under the flat-rate scheme — the latter until 1 January 2028.
The threshold of the small-business exemption is in article 56ter(1) of the Belgian VAT Code: 25,000 euros in 2026. From 1 January 2027 it becomes 26,000 euros, then rises by 1,000 euros a year, to 30,000 euros in 2031. That is the law of 23 September 2026, articles 26 and 27 (Belgian Official Gazette, 7 October 2026), read on 26 October 2026.
The small-business exemption threshold, year by year
In euros. For Peppol the threshold does not matter: the small-business exemption is covered too.
No separate VAT amount — that is the hallmark of a margin invoice — and the name of the scheme. In Belgium, Royal Decree no. 53, article 8, prescribes it word for word: “Bijzondere regeling - gebruikte goederen” (“Régime particulier - Biens d'occasion”), or the versions for works of art and for collectors' items and antiques. Your customer therefore sees a single total price. Adding “VAT not deductible” is allowed, but the law does not ask for it. Check which wording is compulsory in your country.
In Belgium, anyone buying to resell is acting professionally and registers as a business. If you stay under the small-business exemption — 25,000 euros of turnover in Belgium in 2026, 26,000 euros from 1 January 2027 — you charge no VAT, but you are still a taxable person. That distinction matters: compulsory e-invoicing applies to you as well. In the UK you only need to register for VAT above £90,000 of turnover (VATA 1994 Sch. 1 para 1(1)(a)).
Vintro Pro keeps, per piece, what you paid, when, and where it came from. Your stock list and your margin VAT build themselves while you work.
30 days free, no card number.