As of January 2026, most Belgian enterprises need to be able to send and receive electronic invoices. Here is an explainer I found online:
From my reading of it:
- The Reef ASBL does need a Peppol account.
- Coral Reef SS does not need a Peppol account, because it does not exercise any economic activity and therefore it is VAT-exempt based on article 44 of the VAT code. Unless, of course, Fédéral Finances does not scare us into registering for VAT.
So: for now ping the board of the ASBL @Hannah @mieke @Odile . A list of Peppol providers (aka “access points”) is here: Peppol Certified Service Providers - OpenPeppol