From the 2026 income year onwards, flat-rate expense deductions on copyright income will no longer be available to everyone. They will be reserved for people who hold a valid Arts Certificate for the relevant activity. Without this certificate, flat-rate expenses can no longer be applied, which may increase the tax due on this income. Accountable has been updated accordingly.
You will find all the information about copyright in Belgium in this everything you need to know about copyright in Belgium article.
⚠️ To ensure that the withholding tax is calculated correctly, you must indicate in Accountable whether or not you hold an Arts Certificate, from the web version.
➡️ Go to Settings > Taxes.
Answer "No" to the question: "As of 2026, copyright income needs an arts certificate for lump sum deductions. Do you have one?" and click Save to apply the change.
Answer "Yes" to the question: "As of 2026, copyright income needs an arts certificate for lump sum deductions. Do you have one?"
⚠️ Also answer the question: "What is the validity period of your Arts Work Attestation?" and click Save to apply the change.
➡️ Once these steps are complete, your account will be correctly configured and flat-rate expenses will be applied, or not, depending on your situation.
If the client is not yet in your list, add them by clicking "Add a new client".
If they are already registered, simply select them:
In most cases, an invoice with copyright also includes a sales of service item in addition to the copyright section.
Your invoice will include two items:
An item under the "Sales of service" category:
A second item for copyright income, with details provided in the next section (1.4).
In some cases, you may only invoice copyright.
First, click on "Add a new item":
Then, select the category "Copyright revenue":
🚨 Select the correct VAT rate. Find more details in the everything you need to know about copyright in Belgium article.
If you choose to have the client pay the withholding tax directly to the government, Accountable will include payment instructions on the invoice so they can make the payment correctly.
To do this, check the option "The client will pay the withholding tax" in the withholding tax section under Settings:
💡 Once you select the option indicating that the client will pay the withholding tax, the payment details will be automatically added to the invoice. |
 |
⚠️ The amount due does not correspond to the sum your client will pay you, as they will settle the withholding tax on your behalf. ✅ You will therefore receive the invoiced amount minus the withholding tax. ✅ The total amount invoiced will be counted as part of your income. |
If the client is not paying the withholding tax, Accountable will ask your client to pay the full invoice amount and will provide you with the instructions to pay the withholding tax yourself.
These instructions appear when you do not check "The client will pay the withholding tax". You can also find the full process in this guide to declaring and paying withholding tax on MyMinfin and Belcotax.
💡 Tip: Check "The client will pay the withholding tax" to see the withholding tax amount, then uncheck it if needed.
When you create copyright invoices in Accountable, the system automatically accounts for them in your income tax declaration, including the gross copyright income, expenses, and withholding tax:
✅ Accountable calculates the thresholds for flat-rate expenses and the withholding tax accordingly.
⚠️ If flat-rate expenses do not apply because you do not hold an Arts Certificate, the withholding tax will be calculated on the invoiced copyright amount (gross amount).
Need help? Chat with us or email support@accountable.eu, we're happy to help.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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