Accountant for farmers
Arable crops, dairy or beef farming, market gardening, farm-gate sales: a farm has its own VAT (TVA/btw), its own aid, its livestock and its succession issues. The Viseeon network's agricultural accountants speak your language.
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Why is a farm's accounting unlike any other?
A VAT regime of its own
Many farmers fall under the special agricultural regime: no periodic VAT return, but a flat-rate compensation paid by the buyer. As soon as you sell directly, process your products or rent out equipment, the question of the regime comes up again.
Aid that weighs heavily in your income
Common Agricultural Policy (CAP) payments and regional aid often make up a large share of income. Their payment date, nature and tax treatment must be tracked to avoid unpleasant surprises.
Living assets and growing crops
Livestock, fodder stocks, standing crops and equipment have a value that changes with the seasons. Their valuation directly affects your taxable profit.
A succession to plan long in advance
Takeover by a child, a partner joining, moving to a farming company: each option has tax, social and family consequences. The farm lease and land rights complicate the decision further.
What your agricultural accountant does for you
Agricultural VAT
Review of your regime (special agricultural or normal), the consequences of direct sales or processing, receiving your suppliers' electronic invoices.
Aid and income
Tracking of CAP and regional aid, reconciliation with your bookkeeping, the farm's tax return and calculation of social contributions.
Management and succession
Gross margin per enterprise (production line), production cost per litre of milk or per tonne, investment plan, preparing the farm takeover or the move into a company.
Which tax and social security rules apply to Belgian farmers?
VAT: the special agricultural regime. It exempts you from periodic VAT returns. The VAT-registered buyer of your products pays you a flat-rate compensation. Since 1 January 2026, farmers under this regime must at least be able to receive structured electronic invoices from their suppliers. [A_VERIFIER: 2026 flat-rate compensation rate and conditions for access to the special agricultural regime]
Income tax. Farm profit can be determined on the basis of actual accounts or, under conditions, flat-rate scales set by the tax authorities. [A_VERIFIER: existence and 2026 conditions of flat-rate taxation of farms]
Aid. Common Agricultural Policy payments are managed by the regions. Their tax treatment may differ depending on their nature. [A_VERIFIER: 2026 tax treatment of agricultural premiums and subsidies]
Social contributions. In 2026, a main-occupation self-employed farmer pays 20.50% on income up to €75,024.54, then 14.16% up to €110,562.42, with a quarterly minimum of €890.42. A spouse working on the farm may have assisting-spouse status, with their own social rights.
Tax and administrative calendar for farmers
Aid applications, social contributions, tax, livestock and stock inventory: the deadlines of the farming year in Belgium, on one page.
Get the guideWhat is the special agricultural VAT regime?
It is a regime that exempts the farmer from periodic VAT returns. Their VAT-registered buyers pay a flat-rate compensation on their purchases. [A_VERIFIER: 2026 rate of the flat-rate compensation] The regime is not always the most advantageous, especially in case of large investments.
Does a farmer under the special regime have to deal with e-invoicing?
Yes, at least for receiving. Since 1 January 2026, they must be able to receive structured electronic invoices from their Belgian VAT-registered suppliers.
I sell directly at the farm. Does my VAT change?
Often, yes. Direct sales to consumers, product processing or certain services can take all or part of your activity out of the special agricultural regime. [A_VERIFIER: activities compatible with the special agricultural regime] Your accountant reviews your case.
How is CAP aid taxed?
It forms part of the farm's income, but some premiums may receive special treatment. [A_VERIFIER: 2026 tax treatment of agricultural premiums and subsidies] Your accountant classifies each aid correctly.
How much social contribution does a farmer pay?
The same as other self-employed people: in 2026, 20.50% of income up to €75,024.54, then 14.16% up to €110,562.42. The quarterly minimum for a main occupation is €890.42.
My spouse works on the farm. What status applies?
They may fall under the assisting-spouse status, which gives them their own social rights in exchange for contributions. The choice between this status and another depends on your family situation and your income.
How do I value my livestock and stocks?
Livestock, fodder, fertiliser and growing crops are inventoried at year-end and valued using a consistent method. This valuation affects your profit, so it deserves a methodical approach every year.
Should I move into a farming company?
A company can ease a partner's entry and gradual succession, and sometimes reduce tax. It involves full bookkeeping and costs. An SRL/BV (private limited company) needs no minimum capital, but does need a financial plan.
How do I prepare the succession of my farm?
By starting several years ahead: valuing the farm, choosing the successor, what happens to land and farm leases, gift or sale, tax consequences. Your accountant works with your notary.
Which indicators should a farm track?
Gross margin per enterprise (milk, meat, crops), production cost per unit sold, debt and repayment capacity. These are also the figures your bank will ask for.
Let's talk about your farm
Book a 20-minute video call with an accountant who already works with farms.