Guideline – Correcting a copyright invoice issued without an Arts Certificate

🚨 Before correcting your invoices, check whether the withholding tax linked to the invoice or invoices concerned has already been paid and declared.

ℹ️ If your invoices were created outside Accountable and then imported into the tool, the correction must still be made in Accountable. You will therefore need to create the credit note or credit notes directly in Accountable for the invoices concerned.

Invoicing copyright with Creative Shelter ?

If you use Creative Shelter to invoice your copyright income, no correction is required. Creative Shelter already takes into account whether or not you have an arts certificate when processing the invoice.
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💡 You only need to indicate in your tax settings whether you have an arts certificate or not. The system will then adjust the amounts accordingly for your tax return. All the steps here.

Situation

Who pays/declares the withholding tax?

Does the invoice need to be corrected?

What should be done in Accountable?

Is it necessary to contact the FPS Finance?

Invoice issued in Accountable

You

No

Indicate in Settings > Taxes whether you have an Arts Certificate

Yes, only if you do not have an Arts Certificate

Invoice issued in Accountable

The client

Yes (see the steps later in this article)

See the steps below in this article

Yes, only if you do not have an Arts Certificate

Invoice created outside Accountable

The client or you

Depends on the situation

If a correction is needed: see the steps below in this article

Depends on the situation

Invoicing via Creative Shelter

Creative Shelter

No

Indicate in Settings > Taxes whether you have an Arts Certificate

No action needed

Start by checking whether the withholding tax was:

• paid and declared by you;

• or paid and declared by your client.

The person concerned will need to contact the FPS Finance to find out how to correct the declaration or payment.

• Before creating the credit note, go to Settings > Taxes.

• Answer Yes to the question: As of 2026, copyright income needs an arts certificate for lump sum deductions. Do you have one?

• Then answer the question: What is the validity period of your arts certificate?
  ⚠️ Please enter a period here.

• Then click Save.

ℹ️ This temporary setting allows the credit note to use the same calculation as the original invoice and cancel it correctly.

To create a credit note from each invoice that needs to be corrected:

• Select the invoice

• Click the pencil button to edit the invoice > create a credit note:

  

⚠️ If several invoices need to be corrected, you must create one credit note per invoice.

• Once the credit note or notes have been created, go back to Settings > Taxes.

• This time, answer No to the question: As of 2026, copyright income needs an arts certificate for lump sum deductions. Do you have one?

• Then click Save.

💡 From that moment on, the system will no longer apply flat-rate deductions.

Start by checking whether the withholding tax was:

• paid and declared by you;

• or paid and declared by your client.

The person concerned will need to contact the FPS Finance to find out how to correct the declaration or payment.

To create a credit note from each invoice that needs to be corrected:

• Select the invoice

• Click the pencil button to edit the invoice > create a credit note:

  

⚠️ If several invoices need to be corrected, you must create one credit note per invoice.

• Once the credit note or notes have been created, go back to Settings > Taxes.

• This time, answer No to the question: As of 2026, copyright income needs an arts certificate for lump sum deductions. Do you have one?

• Then click Save.

💡 From that moment on, the system will no longer apply flat-rate deductions.

💡 Make sure that the documents are linked to the VAT quarter you are about to submit.

🚨 If you are no longer within the deadline to correct this VAT return, you must still create the credit notes and the corrected new invoices in Accountable. In that case, these documents must be linked to the current VAT quarter, meaning the quarter following the one in which the original invoices were created.

You will therefore need to file a standard VAT return, rather than an amended VAT return.

Start by checking whether the withholding tax was:

• paid and declared by you;

• or paid and declared by your client.

The person concerned will need to contact the FPS Finance to find out how to correct the declaration or payment.

To create a credit note from each invoice that needs to be corrected:

• Select the invoice

• Click the pencil button to edit the invoice > create a credit note:

  

⚠️ If several invoices need to be corrected, you must create one credit note per invoice.

• Once the credit note or notes have been created, go back to Settings > Taxes.

• This time, answer No to the question: As of 2026, copyright income needs an arts certificate for lump sum deductions. Do you have one?

• Then click Save.

💡 From that moment on, the system will no longer apply flat-rate deductions.

🚨 If you are no longer within the deadline to correct the VAT return concerned, you should not submit a corrective return. In that case, the credit notes and corrected invoices must be linked to the current VAT quarter, and you will need to submit a standard VAT return.

🧭 Step

✅ Via Accountable (sans XML)

📨 Via fichier XML

1️⃣ Connection

Log in to Accountable

Log in to Accountable

2️⃣ Access to Declaration

Go to Taxes

Go to Taxes

3️⃣ Unlocking

Mark as undone

Mark as undone

4️⃣ Correction

Modify Revenues/Expenses

Modify Revenues/Expenses

5️⃣ Download

Not necessary

Receive XML file via email

6️⃣ Submission

Submit to SPF Finances

Upload XML file to Intervat

7️⃣ Finalization

Direct submission via Accountable

Reference + signature on Intervat

💡 Make sure that the documents concerned are linked to the VAT quarter you are about to submit.