{"id":20037,"date":"2025-12-08T17:18:12","date_gmt":"2025-12-08T16:18:12","guid":{"rendered":"https:\/\/www.accountable.eu\/?p=20037"},"modified":"2026-01-15T15:01:55","modified_gmt":"2026-01-15T14:01:55","slug":"changes-copyright-revenue-in-2026","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/changes-copyright-revenue-in-2026\/","title":{"rendered":"What will change regarding copyright revenue in 2026?"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Imagine this: you\u2019ve just designed an amazing logo for a client and are ready to send the invoice\u2026 when the question suddenly pops up: \u201cCan I apply copyright to this, or is something changing in 2026?\u201d<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>You sigh. You Google it. You find 15 different answers.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>And the changes coming into effect in 2026 only make things more confusing. On this page, we explain clearly and step by step what\u2019s changing, and how you can still invoice using copyright fees. No jargon, no hassle.<\/strong><\/p>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/exclamation.svg\" alt=\"exclamation\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\"><strong class=\"font-bold\">This blog in short: IT professionals will be able to invoice using copyright again, PEPPOL will make its appearance, and flat-rate will disappear.<\/strong><\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 id=\"copyright-revenue-whats-the-deal-again\" class=\"wp-block-heading font-degular scroll-mt-32\">Copyright revenue: what&#8217;s the deal again?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Copyright is a fee for creative work that is:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">original<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">fixed in a tangible form<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">You can claim copyright on any photo, logo, text, website, or other original creative work that you create for your client(s).<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Or in plain language: <strong>copyright revenue is much more tax-efficient than your regular income<\/strong>. While a sole trader might pay up to 50% tax on business income, copyright revenue is taxed at a flat rate of just 15% (because this income is treated as investment income under this scheme).<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Some examples:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">You take nature photos and sell them to a magazine.<br>You\u2019re a copywriter and write original texts for a client. You can claim copyright on the texts themselves, but not on the time you bill for uploading them online or managing comments.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">You build a website that includes a standard contact form. The website counts as creative work, but the form does not (because you didn\u2019t design or create it yourself).<\/li>\n<\/ul>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/bulb.svg\" alt=\"bulb\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\" data-start=\"60\" data-end=\"82\"><strong data-start=\"60\" data-end=\"80\">Read more about:<br \/>\n<\/strong><a class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/copyrights-revenue-for-belgian-freelancers\/\">Copyright for sole traders<\/a><br \/>\n<a class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/copyright-self-employed-company\/\">Copyright for companies<\/a><\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 id=\"what-will-stay-the-same-in-2026\" class=\"wp-block-heading font-degular scroll-mt-32\">What will stay the same in 2026?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Did you already use copyright fees in 2025? Here\u2019s what remains unchanged in 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">A flat rate of 15% on investment income<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">No social security contributions on copyright fees<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">The 70% professional income \/ 30% copyright income split remains in place<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">A ceiling of \u20ac75,360 applies (income year 2025, assessment year 2026)<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Copyright fees therefore remain attractive, especially for freelancers with a creative focus.<\/p>\n\n\n\n<h2 id=\"whats-disappearing-in-2026\" class=\"wp-block-heading font-degular scroll-mt-32\">What\u2019s disappearing in 2026?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The government wants to reduce the tax advantage and prevent abuse. As a result, it\u2019s removing an important deduction, though the system itself will remain. Copyright fees will still be attractive \u2014 just not as generous as before.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">But here\u2019s the big news:<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>From 2026, you will no longer be able to apply flat-rate expenses to copyright income<\/strong>. <strong>This increases the tax burden from 7.5% and 11.25% to 15%.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Until the end of 2025, you could apply flat-rate costs to copyright income:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>50% flat-rate costs<\/strong> on the first bracket (\u20ac0 &#8211; \u20ac20,100), at a <strong>7.5% tax rate<\/strong>.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\"><strong>25% flat-rate costs<\/strong> on the second bracket (\u20ac20,100 &#8211; \u20ac40,190), at a <strong>11.25% tax rate<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"how-much-will-this-affect-your-income\" class=\"wp-block-heading font-degular scroll-mt-32\">How much will this affect your income?<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Now the flat-rate costs scheme is being removed: how much does this impact your earnings?<br>Let\u2019s make it tangible.<\/p>\n\n\n\n<figure class=\"wp-block-table acct-table overflow-x-auto md:overflow-x-visible mt-14 pt-8\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Copyright income<\/strong><\/td><td><strong>Taxes in 2025<\/strong><br>(with flat-rate costs)<\/td><td><strong>Taxes in 2026<\/strong><br>(without flat-rate costs)<\/td><td><strong>Difference<\/strong><\/td><\/tr><tr><td>\u20ac10,000<\/td><td>\u20ac750<\/td><td>\u20ac1,500<\/td><td>\u20ac750<\/td><\/tr><tr><td>\u20ac35,000<\/td><td>\u20ac2,1621.25<\/td><td>\u20ac4,500<\/td><td>\u20ac1,878.75<\/td><\/tr><tr><td>\u20ac40,190<\/td><td>\u20ac3,767.63<\/td><td>\u20ac6,028.50<\/td><td>\u20ac2,260.88<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>How should you read this?<\/strong><br>The higher your copyright income, the bigger the loss. Most freelancers fall into the category of around \u20ac10,000 in copyright fees per year. <strong>Under this new rule, they would lose roughly \u20ac750<\/strong>.<\/p>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/exclamation.svg\" alt=\"exclamation\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">Flat-rate expenses on copyright income will disappear, but <strong class=\"font-bold\">actual expenses will remain deductible<\/strong>.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 id=\"whats-changing-for-it-professionals\" class=\"wp-block-heading font-degular scroll-mt-32\">What\u2019s changing for IT professionals?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">We also have some good news, especially for IT professionals.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>From 1 January 2026, developers and IT consultants will once again fall under the copyright regime.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">This means that:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">code<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">scripts<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">software modules<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">technical documentation<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">will once again be considered creative work.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">IT professionals can therefore reclaim a tax advantage on their creative output. This news has <strong>already been confirmed<\/strong>.<\/p>\n\n\n\n<h2 id=\"peppol-e-invoicing-copyright-whats-the-deal\" class=\"wp-block-heading font-degular scroll-mt-32\">PEPPOL e-invoicing &amp; copyright: what\u2019s the deal?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">From 2026, all B2B invoices in Belgium must be sent via PEPPOL. For copyright fees, nothing really changes: you just need an e-invoicing tool to send your invoices correctly.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Invoicing copyright fees with Accountable?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">Register for free on the PEPPOL network via the Accountable app before 1 January.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Create your copyright invoice as usual, and select <strong>\u201cSend via PEPPOL\u201d<\/strong> when sending it to your client.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">That\u2019s it. You don\u2019t need to worry about PEPPOL: Accountable takes care of everything behind the scenes.<\/li>\n<\/ul>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/bulb.svg\" alt=\"bulb\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\"><a class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\"rticle class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:be1e16d9-f460-4336-bb67-0ae5a56e1cd4-17\" data-testid=\"conversation-turn-36\" data-scroll-anchor=\"true\" data-turn=\"assistant\"><\/p>\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"cc73c1fd-9441-4e12-b59a-913c2c150d72\" data-message-model-slug=\"gpt-5-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p class=\"font-inter text-lg text-purple m-0\" data-start=\"49\" data-end=\"124\"><a class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" href=\"https:\/\/help.accountable.eu\/en\/articles\/10758409-how-do-i-create-my-invoice-with-copyright-in-accountable\">Read here how to correctly create a copyright invoice in Accountable.<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Using Creative Shelter with Accountable to invoice copyright fees?<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Here\u2019s what changes:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">Creative Shelter creates the invoice on your behalf (this is called <strong>self-billing<\/strong>).<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Creative Shelter sends the e-invoice via PEPPOL to you (it arrives in Accountable).<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Accountable recognises the invoice as a sales invoice, and the e-invoice appears in your income dashboard.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">The invoice is automatically recorded as income in Accountable.<\/li>\n<\/ul>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/exclamation.svg\" alt=\"exclamation\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">Accountable users can continue using Creative Shelter for their copyright invoices. It works via <strong class=\"font-bold\">PEPPOL self-billing<\/strong>, and from 1 January 2026, Accountable will handle this automatically.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 id=\"all-copyright-changes-at-a-glance\" class=\"wp-block-heading font-degular scroll-mt-32\">All copyright changes at a glance<\/h2>\n\n\n\n<figure class=\"wp-block-table acct-table overflow-x-auto md:overflow-x-visible mt-14 pt-8\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Component<\/strong><\/td><td><strong>Rules in 2026<\/strong><\/td><\/tr><tr><td><strong>Tax<\/strong><\/td><td>15% withholding tax on investment income<\/td><\/tr><tr><td><strong>Social contributions<\/strong><\/td><td>None<\/td><\/tr><tr><td><strong>Flat-rate costs<\/strong><\/td><td>Abolished from 01\/01\/2026<\/td><\/tr><tr><td><strong>Maximum percentage<\/strong><\/td><td>30% of your total fee<\/td><\/tr><tr><td><strong>Requirement<\/strong><\/td><td>Creative work + transfer + contract<\/td><\/tr><tr><td><strong>IT sector<\/strong><\/td><td>Allowed again from 2026<\/td><\/tr><tr><td><strong>PEPPOL e-invoicing<\/strong><\/td><td>Register on the PEPPOL network via Accountable<\/td><\/tr><tr><td><strong>Impact<\/strong><\/td><td>Lower net income due to abolition of flat-rate costs*<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/web.accountable.eu\/signup\">Invoicing with copyright fees? Easy with Accountable. Try it now!<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Imagine this: you\u2019ve just designed an amazing logo for a client and are ready to send the invoice\u2026 when the question suddenly pops up: \u201cCan I apply copyright to this, or is something changing in 2026?\u201d You sigh. You Google it. You find 15 different answers. And the changes coming into effect in 2026 only [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[271,239],"tags":[254,411,259],"class_list":["post-20037","post","type-post","status-publish","format-standard","hentry","category-invoices","category-uncategorized-en-be","tag-invoice","tag-peppol-3","tag-sole-propietorship"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What will change regarding copyright revenue in 2026? - Accountable<\/title>\n<meta name=\"description\" content=\"Starting 2026, IT professionals can use copyright again, PEPPOL will make its appearance, and flat-rate costs may be abolished.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/changes-copyright-revenue-in-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What will change regarding copyright revenue in 2026? 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