Accountant for Freelancers
Developers, designers, graphic artists, photographers, videographers, writers, translators: you work for clients in Belgium and abroad, often online. Your accountant secures your status, your VAT and your possible move to a company (SRL/BV).
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What questions do freelancers in Belgium ask?
Side-line, main activity or SRL/BV?
Many freelancers start alongside an employee job, then go full-time. Each step changes your social contributions, your tax and your protection. The right time to incorporate is not the same for everyone.
Clients across Europe and beyond
A client in France, a start-up in the Netherlands, an agency in the US: VAT is not invoiced the same way. A missing invoice mention or an unfiled listing can trigger a correction.
Copyright income that no longer always applies
The tax regime for copyright income has been reformed and narrowed. Many freelancers, notably in IT, can no longer use it as before. Applying an old setup can be costly in an inspection.
An assignment that looks like a job
One client, imposed hours, a desk at their premises, a boss: the relationship can be reclassified as an employment contract. The social and tax consequences hit both the freelancer and the client.
What your accountant does for your freelance business
Status and contributions
Choosing between side-line, main activity and SRL/BV, estimating your social contributions, requesting a reduction if your income drops, a figures-based comparison with our simulator.
International VAT
Invoice mentions for Belgian, EU and non-EU clients, reverse charge, EU sales listing, electronic invoices for your Belgian clients.
Creative income and expenses
Checking eligibility for the copyright regime, depreciation of equipment, software, subscriptions, home office. Every justified expense reduces your tax.
How much does self-employed status cost a freelancer in 2026?
| Situation | Social contributions 2026 |
|---|---|
| Side-line, income up to €1,922.16 per year | No contributions |
| Side-line, above that | 20.50% of income, minimum €98.51 per quarter |
| Main activity, first-time starter (first 4 quarters) | Minimum €459.82 per quarter |
| Main activity, general rule | 20.50% up to €75,024.54, then 14.16% up to €110,562.42, minimum €890.42 per quarter |
Provisional contributions are calculated on your income from three years ago, then adjusted. If your income drops, you can request a reduction.
VAT. For a service to a VAT-liable customer in another EU country, VAT is in principle due in the customer's country, under the reverse charge. For your VAT-liable Belgian clients, your invoices must be electronic and structured since 1 January 2026. If your annual turnover does not exceed €25,000, the VAT exemption scheme may apply: the e-invoicing obligation still applies.
Copyright income. The tax regime for copyright income has been reformed. It is now reserved for certain works and certain professions. [A_VERIFIER: 2026 scope of the copyright income regime (eligible professions and works, exclusion of computer programs), ceiling and rate, role of the arts work certificate]
Self-employed or SRL/BV: run the numbers
The SRL (BV) requires no minimum capital, but it does need a financial plan and a notarial deed. It becomes worthwhile when part of your profit can stay in the company.
Compare with my figures: our free simulator gives you the result right away, no email needed.
Can I freelance alongside my job?
Yes, as a side-line self-employed person. In 2026, you pay no social contributions if your self-employed income does not exceed €1,922.16 a year. Above that, 20.50% of your income, with a minimum of €98.51 per quarter.
How much does a freelancer starting full-time pay?
During the first four quarters, a first-time starter pays at least €459.82 per quarter in 2026. The general rule then sets a minimum of €890.42 per quarter.
How do I invoice a client in another EU country?
For a VAT-liable client, you invoice in principle without Belgian VAT, with the mention "Reverse charge – Article 196 of Directive 2006/112/EC" and their VAT number. You report the transaction in the EU sales listing, at the frequency that applies to you.
What about a client outside the European Union?
For a business client established outside the EU, the service is in principle not subject to Belgian VAT. Keep proof of their business status. Your accountant checks the exceptions.
Do my invoices have to be electronic?
Yes for your Belgian VAT-liable clients, since 1 January 2026, even if you are under the VAT exemption. Not for your foreign clients or private individuals.
Can I still be paid in copyright income?
It depends on your activity. The regime has been narrowed to certain works and professions, and many IT activities are excluded. [A_VERIFIER: 2026 scope] Your accountant checks your eligibility before any invoicing.
What is the risk if I work for a single client?
The risk of reclassification as an employment contract. The criteria cover your freedom to organise your work and time, and the absence of hierarchical control. Diversifying clients and formalising the relationship limits this risk.
When should I switch to an SRL/BV?
When your income exceeds your needs and part of the profit can stay in the company. The SRL requires no minimum capital, but a financial plan and sufficient starting assets.
Which expenses can I deduct?
Actual expenses linked to the activity: computer and equipment (depreciated), software, subscriptions, training, the business share of your home, internet and phone. Keep every supporting document.
Let's talk about your freelance business
Book a 20-minute video call with an accountant who already works with tech and creative freelancers.