Here are the main steps and essential information on becoming a freelancer in Belgium.

*Please be aware that we do not update this information in real time, so you should verify that the law has not changed recently.

 Eligibility for Freelancing in Belgium

To freelance in Belgium, you only need to be of working age. However, certain professions are regulated and may require proof of experience, licenses, or other qualifications. Non-EU/EFTA citizens need a Belgian work permit and residence visa to freelance in Belgium.

 Registration Steps for Freelancers in Belgium

1. Obtain a Professional Card (Non-Residents Only): Non-residents without a permit must apply for a professional card at their country’s Belgian embassy. A small fee applies, and you’ll need to submit proof of qualifications and details of your planned freelance work.

2. Trade Name Registration: Search for existing trade names on the Federal Public Service website and register your trade name with the Crossroads Bank for Enterprises. This registration provides an ID number essential for tax reporting.

3. Tax and Social Security Registration: Use your ID number to register for tax and social security contributions.

 Tax Obligations for Freelancers in Belgium

Freelancers must keep accurate records of income, expenses, and invoices for at least seven years. Tax rates in Belgium range from 25% to 50% depending on total income.

- Social Security: Freelancers make quarterly social security payments, approximately 22% of income, to access benefits like healthcare, pensions, and child support.

 VAT Requirements for Freelancers

Freelancers in Belgium generally must charge VAT on income from services or goods, with rates based on the client’s country. 

- VAT Threshold: Registration is required once annual income surpasses €15,000. Below €25,000 in income, VAT may not be applicable. 

- Mini One-Stop-Shop (MOSS): This program simplifies VAT payments for those earning over €10,000 across the EU, allowing a single tax return for all applicable countries.

 Invoicing Guidelines for Freelancers

Belgium requires invoices for all sales, which must be kept on file for seven years. Invoices generally include:

- Trade name, client name, and VAT rate.

- Detailed descriptions of services, quantity, total amount, and a unique invoice number.

 Financial Management for Freelancers

Freelancers must maintain separate accounts for personal and business transactions, including a dedicated business bank account and record of accounts receivable.

 Summary of Steps to Set Up as a Freelancer in Belgium

- Secure any necessary work permits, visas, and a professional card.

- Register a unique trade name.

- Obtain an ID number and register for tax and social security.

- Register for VAT as needed or use the MOSS system.

- Open a business bank account.

- Develop a financial management system and invoice template.

- Create a marketing plan to reach your target clients.

These are the main requirements and steps for freelancing in Belgium to ensure compliance with local regulations and a smooth transition to working independently.