Self-employed professionals and micro-enterprises

Announcement: Self-employed professionals and micro-enterprises: you are affected by e-invoicing starting in 2026

Many still think:

“I don’t charge VAT, so I’m not concerned.” ❌ That’s wrong.

The reform targets all businesses subject to VAT.

And a micro-enterprise remains subject to VAT… even under the VAT exemption scheme.

What will change in practice

From September 1, 2026: you must be able to receive electronic invoices from your suppliers.

Yes, even if:

• you don’t charge VAT

• you mention “VAT not applicable – Art. 293B”

• you issue few invoices

• you are self-employed

Why start preparing now?

Because your suppliers will have to send electronic invoices from 2026. Without a solution to receive them… you’ll be stuck.

E-invoicing is not optional. It’s the new standard for all businesses.