Starting and Registering a Business in Belgium

Validate the business before paying incorporation costs or signing a long lease. Write one page naming the customer, problem, offer, delivery location, sales channel, price excluding and including VAT, direct cost, payment delay, refund/warranty exposure, and the number of sales needed to cover both business and household costs. Test it with real prospects and quotations, not only friends' opinions.

Check the founder and activity

Confirm that each founder is at least 18, legally capable, not prohibited from the activity, and authorised to be self-employed in Belgium. Belgian, EEA and Swiss nationals normally do not need a professional card; many other nationals do unless exempt. The card is regional and activity-specific - permission to reside or work as an employee is not automatically permission for self-employment. Obtain the regional decision before relying on the business for residence.

Search the regulated-profession database and the competent Flemish, Brussels or Walloon rules. Belgium no longer has one national test of general business-management knowledge: the current federal startup service says Wallonia still requires basic management knowledge for a sole trader, while Flanders and Brussels do not, and occupational competence can still apply. A foreign professional qualification may need recognition. Food businesses check FASFC registration/authorisation, hygiene and traceability; premises may need planning, environmental, fire, terrace, sign, music, alcohol or municipal permissions. Confirm these in writing before paying a deposit.

Check the proposed corporate and trade names in CBE Public Search, the Belgian Official Gazette, BOIP trademark register, domain registry and search engines. A CBE name entry is not trademark protection. Also verify whether the address lawfully permits the activity and customer visits; obtain landlord, co-ownership and municipal answers where relevant.

Price the viable version

Build three cases - expected, slow sales and 20% higher costs - for at least 24 months. Include founder living costs, VAT timing, income or corporation tax advance payments, provisional social contributions, accountant, bank, Peppol invoicing, insurance, permits, stock, equipment, rent guarantee, utilities, marketing, payment-provider fees, bad debt, annual accounts and closure. Keep VAT collected and payroll deductions outside spendable cash.

For example, a service sold at €121 including 21% VAT produces €100 revenue before a €30 direct cost, leaving €70 contribution. If fixed business costs are €2,100 monthly, break-even is 30 sales, before founder income tax and living costs. A €5,000 bank balance is not five months' runway if €2,000 is VAT and €1,000 is due to suppliers.

Request written, itemised quotes from at least two accredited enterprise counters, banks, insurers and ITAA-registered accountants. State form, expected transactions, countries, staff, stock and advice required; a cheap bookkeeping upload package may exclude VAT advice, annual accounts, corporate return, payroll or representation.

Do not launch until the route sheet identifies legal form, professional card/qualification, permits, registered address, bank, insurance, contribution status, VAT treatment, e-invoicing, contracts, startup cash and stop-loss date.

Choose legal form by liability, founders, financing, governance, tax, accounting and exit - not by the word “company.” A sole proprietorship has no separate legal personality: setup is simpler, profit is personal professional income, and business creditors can generally reach personal assets subject to specific protections. A company creates a separate entity, but limited liability does not protect fraud, personal guarantees, unpaid director duties or founder liability after an underfunded early failure.

Compare the principal forms

An SRL/BV may have one founder, limited liability and flexible shares/governance. It has no statutory minimum capital, but must receive sufficient starting assets supported by a detailed two-year financial plan and authenticated notarial deed. Distributions pass net-asset and liquidity tests.

An SA/NV may also have one founder, has limited liability and is designed for larger capital/governance needs. It requires at least €61,500 capital, a financial plan and notarial deed. An SC/CV needs at least three founders and a genuine cooperative purpose; it has sufficient starting assets rather than a fixed minimum and needs a notarial deed.

An SNC/VOF needs at least two partners, has legal personality but unlimited joint liability. An SComm/CommV has at least one managing general partner with unlimited liability and a limited partner who must respect the management boundary. Neither has statutory minimum capital or necessarily needs a notary: a valid private deed can be filed. This disproves the shortcut that every legal-person company requires a notarial deed.

Design ownership before filing

Write down each contribution - cash, asset, intellectual property, work or loan - and who owns pre-existing code, brand, client lists and domain. For non-cash contributions, ask whether an auditor report is required. Decide share classes, voting, director appointment/removal, reserved matters, signature powers, salary/expense policy, conflicts, information rights, profit distributions, new funding, dilution, transfers, pre-emption, good/bad leaver, death, incapacity and deadlock. An online standard deed may be wrong when these matter.

Compare annual burden. A sole trader generally keeps simplified accounts if eligible and files personal tax; a company uses double-entry accounts, corporate tax, governance records, UBO, annual accounts and often a separate director's self-employed status. The ordinary corporate tax rate is 25%; qualifying small companies may obtain 20% on the first €100,000 subject to conditions. Corporate profit is not the founder's spendable cash: salary, benefits, dividends, loans and expenses each have rules and tax.

Ask the accountant to model the same €80,000 turnover and costs as sole trader and SRL, including social contributions, remuneration, corporate/personal tax, administration and cash extraction. Tax alone should not decide while revenue is uncertain.

Before signing, get advice on personal guarantees, matrimonial property, home protection, professional liability, founder liability and exit cost. Record the chosen form and why the rejected form was unsuitable; revisit after a major investor, employee, risk or profit change.

Sequence formation so the legal entity, enterprise number, activities, establishments, VAT and bank all describe the same business. Do not invoice merely because a name or draft deed exists.

Sole trader transaction

Open a professional current account and prepare identity, Belgian address, start date, trade name, exact activities and NACEBEL codes, establishment locations, qualifications, professional card and permits. Register through an accredited enterprise counter. The regulated 2026 CBE fee is €111.50, including one establishment unit; each additional unit or chargeable later registration/change is generally another €111.50. The counter's optional services are separately priced.

The registration produces an enterprise number and establishment-unit number. Activate VAT with e604A when required: doing it yourself through the official channel can be free, while published 2026 counter prices are commonly about €60–€80 plus VAT - Liantis lists €69 excluding VAT. Join a social-insurance fund before starting and a health-insurance fund. Do not confuse fund affiliation, VAT activation and CBE registration.

Company transaction

For SRL, SA or SC, prepare the two-year financial plan, draft articles and founder/governance decisions. Open the formation account and obtain bank evidence for cash contributions; identify valuation/report requirements for contributions in kind. A notary authenticates the deed and normally files it electronically. Standard cash-only SRL work has regulated notarial components, but the invoice also includes VAT, searches, publication, duties and case-specific work: request the notary's complete calculator-based quote rather than citing one incomplete number.

An SNC or SComm can be created by private deed signed by the partners and filed within 30 days, online, through the enterprise court registry or counter. Legal personality arises through the required filing/publication, not from an unsigned template. After creation, an accredited counter completes CBE activities and establishment units; confirm e-Box Enterprise access, bank mandate and VAT.

Register every ultimate beneficial owner in the UBO Register within 30 days, attach evidence such as the share register or agreement, update within 30 days of a change and confirm annually even with no change. Non-compliance can bring fines or CBE striking-off. Assign a named person and calendar date; a notary filing the deed does not make future confirmations automatic.

Verify before trading

Download CBE Public Search, Gazette publication, deed/articles, UBO receipt, VAT status in VIES where relevant, bank proof, social-fund affiliation, permits, insurance and e-Box access. Ensure invoices and quotations show required legal name/form, registered office, enterprise/VAT number, bank and terms.

Before taking payment, test accounting and structured e-invoice delivery, numbering, VAT rate/exemption, credit note, privacy, consumer cancellation/warranty and payment reconciliation. Correct wrong NACEBEL or establishment details through the proper CBE route; do not create a duplicate enterprise to fix a filing error.

Set tax, contributions and employment up before the first invoice or worker. The enterprise number, VAT number and social-security number serve different systems.

VAT and invoicing in 2026

Determine whether each supply is taxable, exempt, reverse-charged, intra-EU, exported or outside scope and apply the correct rate - Belgium's ordinary rate is 21%, with 12%, 6% and zero/exempt branches for specified transactions. The small-enterprise exemption can remove VAT charging and periodic returns where eligible, but not every obligation or input-VAT cost. Its annual turnover ceiling is €25,000 and is prorated for a 2026 start. For example, the official calculation gives a 1 July start a ceiling of €12,603, not €25,000. Sector and transaction exclusions apply.

From 1 January 2026, almost all transactions between Belgian VAT-taxable enterprises require a structured electronic invoice meeting EN 16931, normally exchanged through Peppol. An emailed PDF alone is not compliant for an in-scope invoice. Many businesses under the small-business exemption must still be able to send and receive structured invoices. B2C and many international transactions fall outside this Belgian B2B mandate, while B2G has its own requirements. Select software from the official e-invoicing list, confirm Peppol access point, accountant integration, price per user/document, archive/export, credit notes and exit portability. Test both sending and receiving.

Calendar VAT returns, payments, annual client list and intra-Community statements as applicable. Reconcile sales, purchases, bank, Peppol, cash register and VAT ledger. Keep collected VAT in a reserve account.

Founder tax and social insurance

A sole trader reports net professional profit in personal income tax and makes advance payments where appropriate. A company pays corporate tax and files separately; director remuneration, benefits, expenses, current-account movements and dividends require evidence and approvals. Ask the accountant to calculate advance-payment dates and cash, not merely the annual rate.

Each working sole trader/director joins a social-insurance fund and pays provisional quarterly contributions, later regularised to final taxable income. Budget the 2026 main-occupation minimum and fund fee even before profit; request a justified provisional adjustment rather than silently underpaying.

First employee

Before work begins, identify as employer with NSSO through WIDE, complete Dimona before the employee starts, and arrange quarterly DmfA - not monthly DmfA. Choose the competent joint committee and classification, verify minimum scale, contract, working rules, time records, payroll withholding, holiday treatment and benefits. Take occupational-accident insurance no later than the first workday and join the required external prevention service unless validly organised otherwise.

Get a payroll-provider quote separating setup, per-payslip, Dimona/DmfA, year-end certificates, absence, termination and advice. Check first-hire reductions against current eligibility; never promise a net wage from an online calculator. Reconcile payroll journal, employee net, withholding tax, NSSO and DmfA each period. A freelancer is not an employee merely because the contract says so - review authority, integration and economic reality to avoid false self-employment.

Run the business from a monthly evidence pack, not a year-end shoebox. Close sales invoices, purchase documents, bank, cash, cards, payment platforms, expense claims, stock and payroll; reconcile VAT and taxes payable separately from operating cash. Preserve original electronic invoices in an accessible, auditable format and apply the legal retention period advised for each record type.

Control money and obligations

Maintain a 13-week cash forecast with opening bank, expected collection date, VAT reserve, suppliers, payroll, social contributions, tax advances, loans, rent and minimum cash. Review aged receivables weekly. Put payment terms, deposit, acceptance, late interest/compensation, cancellation, IP, liability and dispute venue in appropriate B2B or consumer terms; consumer rights and unfair-clause rules cannot be waived by copying B2B terms.

Reconcile Peppol delivery status, accounting entry and bank receipt. Use sequential invoice numbers; correct errors with a traceable credit note, never delete an issued invoice. Verify new suppliers through CBE/VIES and independently confirm changed bank details. Limit payment and accounting permissions, require two-person approval above a threshold and back up exports outside the provider.

Keep permits, FASFC status, professional card, insurance, lease, privacy register and regulated qualifications on an expiry calendar. Notify CBE of chargeable changes to activities or establishment units; update free contact data where applicable. Update UBO within 30 days and perform annual confirmation. Read e-Box Enterprise: missing a digital notice is not a defence.

Company governance and annual cycle

Companies document director and shareholder decisions, conflicts of interest, related-party transactions, remuneration, loans and distributions. Before an SRL distribution, complete both net-asset and liquidity tests and retain the decisions. Hold the annual general meeting within the articles' timetable, approve accounts and allocate result. Most companies file accounts with the National Bank within 30 days of approval and no later than seven months after year-end.

For 2026 NBB filing, XBRL costs are €67.00 micro, €89.40 abbreviated, or €379.50 full; PDF is more expensive at €137.30, €159.50 or €449.70. Eligibility depends on legal size and group status, not founder preference. Late filing adds surcharges and repeated failure can lead to striking-off or judicial dissolution.

Ask an ITAA-registered accountant for a scope listing bookkeeping frequency, VAT, annual accounts, corporate/personal return, advice hours, payroll interface, audit support, software ownership and exit export. Compare annual total, not only monthly subscription.

Detect distress early

Track overdue tax/NSSO, bounced direct debits, supplier holds, lost credit, negative equity, director loans and inability to pay debts as they fall due. Stop unlawful distributions and selective extraction. Contact accountant, enterprise-restructuring adviser or insolvency lawyer early; the enterprise court's chamber for undertakings in difficulty is not a marketing consultant. Document the board's continuity assessment and remedial decisions. Continuing without a credible plan can worsen personal and director exposure.

Build the first-year calendar from the actual start date, tax period, financial year and permits. A generic “monthly filing” list is unsafe because DmfA is quarterly, VAT frequency varies, and annual-account dates follow the chosen year-end.

First-year calendar

Before day one: professional card and qualifications, premises permissions, CBE and establishment units, VAT choice, social fund, health fund, bank, insurance, contracts, privacy, accounting and Peppol. Before the first employee: employer identification, joint committee, contract/work rules, accident insurance, prevention service and Dimona.

Every week reconcile sales, delivery, overdue debt and cash. Monthly close bank, cards, platforms, purchases, expenses, stock and payroll; reserve VAT, withholding, social contributions and tax. At each applicable VAT period file and pay, and submit intra-EU statements where required. Each quarter pay self-employed contributions and file DmfA/pay NSSO through payroll. Use the accountant's written calendar for advance payments and returns.

For a company, schedule UBO within 30 days of formation, changes within 30 days and annual confirmation; directors' meetings; year-end inventory and cut-off; accounts; corporate return; annual general meeting; and NBB filing within 30 days after approval and at latest seven months after year-end. Renew professional card, permits and insurance before expiry. A sole trader schedules personal return, inventory and year-end profit/social-contribution review even without NBB accounts.

At months 1, 3, 6 and 12 compare actual price, margin, acquisition cost, unpaid invoices, founder withdrawals, tax reserve and runway against the plan. Decide in writing whether to continue, change, fund or stop. Do not use collected VAT or employee deductions to hide an unviable model.

Stop a sole proprietorship

Choose a final trading date, complete customer work, collect debt, settle staff/suppliers, value or sell stock/assets, preserve warranties and records, and check lease/insurance tails. Have an accredited counter cancel each establishment unit in CBE; the official 2026 cancellation fee is €111.50 per unit. File VAT cessation 604C within one month. Notify the social-insurance fund and mutuality within 15 days, supplying the cancellation evidence, but budget later VAT/tax and social regularisations. Close the bank only after refunds, debits and liabilities clear.

Stop or rescue a company

A dormant company still has accounting, tax, UBO and filing duties. Solvent dissolution and liquidation require corporate decisions, creditor treatment, accounts, publications and often notarial acts; a one-act route has strict conditions. Insolvency is not a voluntary slow closure. If debts are persistently unpaid and credit is lost, obtain immediate insolvency advice on judicial reorganisation or bankruptcy and its filing deadline; directors should not transfer assets or favour insiders.

For any closure, terminate employees lawfully, make final Dimona/payroll documents, cancel permits and VAT, notify insurers, customers, data processors and landlord, preserve accounting/personnel/privacy records, keep professional-liability run-off where claims can arise later, and monitor e-Box/mail. Obtain CBE, VAT, social-fund and publication evidence. Closure is complete only when filings, creditors, tax reserves, records and responsibility for later correspondence are assigned - not when the website disappears.