{"id":31062,"date":"2026-08-21T03:30:45","date_gmt":"2026-08-21T01:30:45","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/the-withholding-obligation-what-to-check-before-paying-a-contractors-invoice\/"},"modified":"2026-08-21T03:30:45","modified_gmt":"2026-08-21T01:30:45","slug":"the-withholding-obligation-what-to-check-before-paying-a-contractors-invoice","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/the-withholding-obligation-what-to-check-before-paying-a-contractors-invoice\/","title":{"rendered":"The withholding obligation: what to check before paying a contractor’s invoice"},"content":{"rendered":"

You are having your office renovated, your building cleaned, or your business premises secured. The invoice arrives and you just want to pay for the services received. But for invoices from contractors in construction, cleaning or security, you cannot simply do that without a prior check. You are legally required to verify first whether they have debts with the tax authorities or the ONSS. If that is the case, you must pay part of the invoice directly to the State. This is called the withholding obligation, and in this article we explain everything you need to know to always stay compliant.<\/p>\n

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\ud83d\udca1 What is the withholding obligation?<\/h1>\n

In certain sectors, you cannot simply pay a contractor’s invoice without first checking whether they have tax or social security debts. If they do, Belgian law requires you to withhold a percentage of the invoice amount and pay it directly to the relevant public authority. This is called the withholding obligation.<\/p>\n

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This rule has existed for a long time for fiscal debts (SPF Finances) and social security debts (ONSS). Since 1 May 2026<\/b>, it also covers debts related to a self-employed person’s social contributions (Inasti\/RSVZ).<\/p>\n

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\ud83d\udea8 If you forget to check or withhold, you can be held jointly liable for your contractor’s debts, up to the full invoice amount excluding VAT. You also risk a fine.<\/b><\/p>\n

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\ud83c\udfd7\ufe0f Which sectors are affected?<\/h1>\n

The withholding obligation applies in these sectors:<\/p>\n