Legal steps to register
Anyone with permission to work in Belgium can register as a self-employed individual and start their own business. Below, we have a detailed list for you outlining the legal steps you need to take when setting up your own business. This ensures you are on the right track from the beginning!
Starting Self-Employment: Checklist
What is it?
Registering as a self-employed individual with the Crossroads Bank for Enterprises (CBE) is necessary to obtain your business number. This number is required to invoice your clients and conduct official business. Additionally, it is needed to activate your VAT number.
Is this a mandatory step?
Yes, this is a compulsory step for all self-employed individuals in Belgium. Without it, you cannot send correct and legal invoices to clients or claim and recover VAT.
Where can I apply for my business number?
The official registration can be done yourself via the CBE, or you can choose to be assisted by a business counter or an accountant. For questions and support, you can also always turn to the Tax Coaches at Accountable.
What is it?
As a self-employed individual, you are required to join a social security fund. A social security fund is responsible for calculating and collecting social contributions from all self-employed entrepreneurs. Although joining is a mandatory step, as a new self-employed individual, you have the choice of which fund to join. You can change later, but it may involve a financial fee.
Why do you need to do this?
Each quarter, you are required to pay a social contribution. In return, you receive social protection. The social security fund does not keep your social contribution itself but forwards it to the government on your behalf.
For whom?
All self-employed entrepreneurs in Belgium.
What is it?
After receiving your business number, you need to activate your VAT number. This is done through the government’s website or via a business counter (for a fee). Only after the activation of your VAT number are you ready to charge and reclaim VAT on professional purchases.
Why do you need to do this?
In principle, all self-employed individuals in Belgium are subject to VAT, with the exception of a selection of liberal professions. Even if you benefit from the small business exemption scheme, you must activate a VAT number. However, in this case, you cannot charge or deduct VAT.
For whom?
All self-employed individuals in Belgium, with the exception of the liberal professions than can be found on this page. If you’re a newly self-employed and think you’ll make less than €25,000 in turnover per year, you may qualify for a VAT exemption. This must be explicitly requested, again via the government’s website, your business counter, or through your accountant.
FAQ About registering as a self-employed in Belgium
Your registration as a self-employed individual with the Crossroads Bank for Enterprises costs €101.00 in 2023. This includes the registration of one establishment unit. This cost is subject to annual indexing.
Most self-employed individuals in Belgium, with the exception of certain liberal professions, are subject to VAT by default. A VAT number is, therefore, a mandatory requirement to conduct official business. In the event that you generate less than €25,000 in turnover per year, you may qualify for the VAT exemption for small enterprises. In this case, it is not necessary to activate your VAT number.
As a new self-employed individual, there’s a lot to navigate. You have to work your way through a mountain of paperwork and obligations, but the good news is that you’re not alone. You can get support during your registration as a self-employed individual from a business counter or an accountant. They will be happy to assist you on your journey.
No, as a self-employed individual, you are not required to use an accountant. This applies to both self-employed individuals in the main occupation and secondary occupation, as well as for sole proprietorships and companies. On the other hand, you are obligated to maintain accurate accounting records, but the right tools or software can also assist you in this regard. The choice is entirely yours.
If you choose to work with an accountant, you can discover what they can do for you here.
When registering as a self-employed individual in Belgium, you must submit a request for VAT identification (form 604A) through the website of the Federal Public Service Finance. If you want to opt for the VAT exemption scheme for small businesses, you can indicate this on the mentioned form.