{"id":20047,"date":"2025-12-09T09:10:13","date_gmt":"2025-12-09T08:10:13","guid":{"rendered":"https:\/\/www.accountable.eu\/?p=20047"},"modified":"2025-12-09T09:10:15","modified_gmt":"2025-12-09T08:10:15","slug":"key-updates-2026","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/key-updates-2026\/","title":{"rendered":"Key updates for Belgium\u2019s self-employed in 2026"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>With 2026 just around the corner, a number of changes are on the way that matter for you as a self-employed professional. This page gives you a clear overview of the proposals and concrete measures taking effect from 2026.<\/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\/bulb.svg\" alt=\"bulb\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">At the start of 2025, we updated you on the new <a class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-blue-600 hover:underline\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/what-to-expect-from-the-new-belgian-government-as-a-self-employed-2025-update\/\">Federal Government Agreement 2025\u20132029<\/a>. Since then, some of the proposed bills have taken concrete shape and will come into effect from 2026. Other proposals have been dropped or postponed.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"more-products-and-services-at-a-12-vat-rate\" class=\"wp-block-heading font-degular scroll-mt-32\">More products and services at a 12% VAT rate<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">From 1 January 2026, <strong>the VAT rate on certain products and services will increase from 6% to 12%<\/strong>, including:<\/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\">Hotels and campsites<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Takeaway meals<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Activities in the \u2018entertainment\u2019 category<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">It\u2019s not yet clear which activities exactly fall under \u2018entertainment\u2019, but we can expect that cinema and festival tickets, among others, will become more expensive.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">In addition, <strong>the VAT rate for non-alcoholic drinks in the hospitality sector will be reduced from 21% to 12%<\/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\/heart.svg\" alt=\"heart\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">For you as a self-employed professional, this means you\u2019ll need to adjust your VAT rates and prices to comply with the new rules. <strong class=\"font-bold\">From the start of the new year, our app will automatically apply the correct VAT rate, giving you peace of mind that everything is accurate.<\/strong><\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 id=\"shorter-waiting-period-for-the-liquidation-reserve\" class=\"wp-block-heading font-degular scroll-mt-32\">Shorter waiting period for the liquidation reserve<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The rules for the so-called <a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/dividend-self-employed-company\/\">liquidation reserve<\/a>, a tax mechanism that allows profits to remain in the company and be distributed later at a lower rate, are being adjusted. A new regime will apply to reserves <strong>set up after 31 December 2025<\/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\">The waiting period is <strong>reduced from 5 to 3 years<\/strong>.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">The withholding tax on distribution <strong>increases from 5% to 6.5%<\/strong>, raising the effective tax rate from roughly 13.64% to around 15%.<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">\u26a0\ufe0f <strong>Note<\/strong>: If you want to distribute the reserve earlier or withdraw it before the waiting period ends, you may have to pay the higher rate.<\/p>\n\n\n\n<h2 id=\"copyright-it-professionals-back-in-flat-rate-costs-may-go\" class=\"wp-block-heading font-degular scroll-mt-32\">Copyright: IT professionals back in, flat-rate costs may go<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Starting in 2026, a few changes will also affect creative entrepreneurs.<\/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\">The good news: <strong>IT professionals will be able to invoice under the copyright scheme again<\/strong>.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">The bad news: <strong>flat-rate costs may be abolished<\/strong>. We are still waiting for official confirmation on this.<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/changes-copyright-revenue-in-2026\/\">You can read more details about the copyright rules in 2026 here.<\/a><\/p>\n\n\n\n<h2 id=\"peppol-e-invoicing\" class=\"wp-block-heading font-degular scroll-mt-32\">Peppol e-invoicing<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Peppol, Peppol, Peppol\u2026 you\u2019ve probably heard a lot about it.<br><strong>From 2026, e-invoicing via Peppol will be mandatory for all B2B invoicing between Belgian self-employed professionals.<\/strong> Here are the key points:<\/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\">The obligation applies to <strong>all VAT-registered self-employed professionals issuing invoices to other VAT-registered Belgian businesses<\/strong> (including part-time self-employed and small businesses exempt from VAT due to turnover).<br><\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Self-employed professionals<strong> exempt from VAT because of the nature of their profession<\/strong> (Article 44), such as most para-medical professions, are <strong>not<\/strong> required to follow the e-invoicing rules.<br><\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Self-employed professionals who mainly work with <strong>private clients (B2C)<\/strong> are <strong>advised to register on the Peppol network <\/strong>so they can receive e-invoices from their suppliers.<\/li>\n<\/ul>\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\">To use e-invoicing, <strong>you must register on the Peppol network<\/strong> (this can be done for free via Accountable) and have <strong><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/peppol\/\">compliant e-invoicing software<\/a><\/strong> to send and receive e-invoices.<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Accountable provides a full solution for this, even in the <a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/pricing\/\"><strong>free plan<\/strong><\/a>.<\/p>\n\n\n\n<h2 id=\"the-tax-free-allowance-will-not-be-increased\" class=\"wp-block-heading font-degular scroll-mt-32\">The tax-free allowance will NOT be increased<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The government agreement promised several measures from 2026 to reduce the tax burden, which was particularly relevant for sole proprietors. One of these measures was the gradual increase of the tax-free allowance.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Unfortunately, the planned increase from \u20ac10,910 in 2025 to \u20ac15,300 in 2029 has now been postponed\u2026 until 2030.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">This is especially bad news for new self-employed professionals: many starters with a low income will now have to pay tax, whereas they would originally have been exempt. It\u2019s a missed opportunity to provide fiscal relief in their first year and support them in launching their business.<\/p>\n\n\n\n<h2 id=\"new-deadlines-and-thresholds\" class=\"wp-block-heading font-degular scroll-mt-32\">New deadlines and thresholds<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Finally, as with every new year, several important dates and thresholds for taxes, VAT, and social contributions will change in 2026.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">No worries: <strong>in Accountable, all the new figures and deadlines will be automatically updated from 1 January.<\/strong> You don\u2019t have to look anything up or make adjustments yourself.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Also read:<\/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 class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/deadlines-self-employed\/\">Important tax deadlines for self-employed professionals in 2026<\/a><\/li>\n\n\n\n<li class=\"font-inter text-base text-black\"><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/social-security-contributions-self-employed\/\">Social contributions in 2026<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/web.accountable.eu\/signup\"><strong>Try Accountable free for 14 days!<\/strong><\/a><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>With 2026 just around the corner, a number of changes are on the way that matter for you as a self-employed professional. This page gives you a clear overview of the proposals and concrete measures taking effect from 2026. More products and services at a 12% VAT rate From 1 January 2026, the VAT rate [&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":[269,270,239],"tags":[248,261],"class_list":["post-20047","post","type-post","status-publish","format-standard","hentry","category-important-things-to-know","category-insights","category-uncategorized-en-be","tag-bookkeeping","tag-taxes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Key updates for Belgium\u2019s self-employed in 2026 - Accountable<\/title>\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\/key-updates-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Key updates for Belgium\u2019s self-employed in 2026 - Accountable\" \/>\n<meta property=\"og:description\" content=\"With 2026 just around the corner, a number of changes are on the way that matter for you as a self-employed professional. 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