Starting as self-employed in Belgium as a foreigner

Belgium is a great place to build a business, but the administration is famously layered and mostly in Dutch (in Flanders), French or German. Below are the steps in the order they usually happen. Keep proof of every registration; you will need the numbers again and again.

1. Check that you are allowed to work as self-employed

Your right to set up as self-employed depends on your nationality and residence status:

• EU, EEA or Swiss citizens can generally start a self-employed activity in Belgium without a special permit. You still register your residence with your local municipality (gemeente).
• Non-EU citizens usually need a professional card (beroepskaart) to work as self-employed, unless you hold a residence status that exempts you. This is applied for through the Flemish authorities or a Belgian diplomatic post, and is separate from any residence permit.

Because this is the step where things most often go wrong, it is worth confirming your exact situation with your municipality, a business counter or a specialised adviser before you invest time and money.

2. Open a Belgian business bank account

You need a bank account that is separate from your private account and dedicated to your professional activity. You will use its number when you register your business, so arrange this early.

3. Register your business and get your company number

You register through an approved business counter (ondernemingsloket / guichet d'entreprises). They enter you into the Crossroads Bank for Enterprises (KBO / BCE) and you receive your company number (ondernemingsnummer), a 10-digit number that identifies your business in every future contact with the authorities, clients and suppliers.

To register you usually need proof of your identity and residence, your bank account number, a description of your activity, and, for many regulated activities, proof of the required qualifications.

4. Activate your VAT number

Most self-employed people must be registered for VAT (btw / TVA). Your company number becomes your VAT number once it is activated for VAT (via the business counter or the VAT administration). You then charge VAT to your clients and file periodic VAT returns. A small-business exemption scheme exists below a yearly turnover threshold; check whether it fits your case, as it has advantages and drawbacks.

5. Join a social insurance fund and pay social contributions

Every self-employed person in Belgium must join a social insurance fund (sociaal verzekeringsfonds). Through it you pay quarterly social contributions, which fund your pension, family benefits, and cover in case of illness or bankruptcy. In your first years the contributions are provisional (based on an estimate) and are recalculated later against your real income, so set money aside to avoid a surprise adjustment.

6. Arrange your health insurance

Register with a health insurance fund (ziekenfonds / mutualiteit) so your medical costs are reimbursed. As a self-employed person you are also entitled to sickness and disability cover once you are in order with your social contributions.

7. Sort out your bookkeeping

Keep your invoices, receipts and bank statements from day one. Many starters work with an accountant (boekhouder) for VAT returns, the yearly tax return and advice on what is deductible. Good bookkeeping is also your best protection if the tax authorities ever have questions.

The pitfalls newcomers hit most

How V-NS helps you

V-NS is the neutral union for the self-employed in Belgium. For €215 a year (fully tax-deductible) you get, for an unlimited number of files:

• Unlimited legal advice - ask about a contract, a dispute or your rights and get a clear answer from an expert who knows your file.
• Invoice collection - when a client will not pay, we take over the follow-up, including registered letters and the amicable bailiff notice.
• Document checks - send us a contract or terms and we review them before you sign.
• Member portal - open a file and chat with our experts online, at any time.

And yes: you can reach us in English.