Starting a Business in Belgium: Getting the Right Decisions from Day One
Sole self-employed or SRL/BV, registration with the Crossroads Bank for Enterprises (BCE/KBO), VAT, social insurance fund: a Viseeon accountant guides you step by step. You start in compliance, with a status chosen for your numbers, not by default.
- First 20-minute call free
- Call-back within 1 business hour
What most often goes wrong when you start up?
Choosing between self-employed and SRL/BV without numbers
Many founders pick their legal form on a friend's advice. But the right choice depends on your expected profit, your risks and your income needs. A bad start is costly to fix later.
The order of the steps
Notary, bank account, enterprise counter (guichet d'entreprises), VAT, social insurance fund, health insurance fund: each step depends on the previous one. A missed step blocks invoicing or creates contributions to settle.
Social contributions at the start
Provisional contributions are calculated on a reference income, then adjusted to your actual income. Without a cash reserve, the adjustment can surprise you two or three years later.
VAT from the first invoice
Do you need an active VAT number or the exemption scheme? Since 2026, structured e-invoicing between businesses also changes your invoicing tool. This choice is made before you issue your first invoice.
The SRL/BV financial plan
The SRL no longer requires minimum capital, but a detailed financial plan and sufficient equity. A weak plan makes founders liable if the company fails quickly.
How does your start-up work with Viseeon?
Start-up meeting (20 minutes, free)
We review your project, your expected turnover and your personal situation. You leave with a first status recommendation.
Within 48 h of your request
Self-employed or SRL/BV simulation
Your accountant compares the net income available in both cases, social contributions and taxes included. You decide based on your own numbers.
Week 1
Financial plan and articles of association (if SRL/BV)
We prepare the financial plan required for the SRL and coordinate with your notary. We check consistency between equity, investments and cash needs.
Weeks 1 to 3
Official registrations
Registration with the BCE through an approved enterprise counter, VAT activation or exemption choice, enrolment with a social insurance fund and a health insurance fund.
Before your first day of activity
Accounting start
Setting up your e-invoicing tool, your chart of accounts and the calendar of your VAT, social and tax deadlines.
First month
Self-employed individual or SRL/BV: what are the differences?
| Criterion | Self-employed (individual) | SRL/BV |
|---|---|---|
| Setup | Registration with the BCE through an enterprise counter | Notarial deed, then registration with the BCE |
| Capital | None | No minimum capital, but sufficient starting equity |
| Financial plan | Not mandatory (strongly recommended) | Mandatory and detailed |
| Liability | Your private assets answer for business debts | Limited to your contribution, except in case of fault or an insufficient financial plan |
| Founders | You alone | A single shareholder is enough |
| Tax on profit | Personal income tax (IPP/personal income tax), progressive | Corporate income tax (ISOC) on the SRL's profit |
| Social contributions | On your net professional income | On the remuneration you pay yourself as a director |
| Accounting | Simplified accounting possible depending on the case | Double-entry accounting and filing of annual accounts with the NBB |
The right choice depends on your profit and your income needs. The Self-employed or SRL simulator calculates both options.
What steps are needed to start a business in Belgium?
Here is the order we recommend to our clients. It avoids back-and-forth and contributions to settle.
- Check your access to the profession. Some regulated activities require basic management knowledge or proven professional skills. The enterprise counter (guichet d'entreprises) checks them at registration.
- Choose your legal form. Self-employed individual or SRL/BV: decide with numbers, not out of habit.
- Open a business bank account. For an SRL, it receives the contributions before the notary visit.
- For an SRL: financial plan and notarial deed. The notary receives the financial plan and executes the incorporation deed.
- Register with the Crossroads Bank for Enterprises (BCE/KBO) through an approved enterprise counter. You get your company number. Registration costs €111.50 per establishment unit (2026 rate published by the Xerius counter). This amount is set by royal decree and indexed every year.
- Activate your VAT number or opt for the small business exemption scheme (annual turnover up to €25,000).
- Enrol with a social insurance fund before you start your activity. Late enrolment can lead to an administrative fine from INASTI (RSVZ, the national self-employed social security institute).
- Join a health insurance fund as a self-employed person.
- Set up your e-invoicing. Since 1 January 2026, invoices between VAT-liable businesses in Belgium must be electronic and structured.
Good to know about starting contributions. In 2026, the minimum contribution for a main-activity self-employed person is €890.42 per quarter. A first-time starter (primostarter) can pay a reduced contribution of €459.82 per quarter, if their reference income does not exceed €8,972.07. This scheme applies to their first four quarters of main activity. These amounts, excluding the fund's management fees, are published by the FPS Social Security.
Checklist for starting a business in Belgium
All the steps in order, from the BCE to the social insurance fund, with the documents to prepare for each one. PDF format, ready to tick off.
Get the guideDo I need an accountant to start a business in Belgium?
It is not mandatory for a self-employed individual. For an SRL/BV, the financial plan is mandatory and a finance professional helps make it solid. Either way, an accountant avoids costly status and VAT mistakes.
Is minimum capital required to set up an SRL/BV?
No. The SRL no longer requires minimum capital. Founders must still have sufficient starting equity for the planned activity, justified in the financial plan.
How much does BCE registration cost?
Registration goes through an approved enterprise counter. In 2026, it costs €111.50 per establishment unit. This amount is set by royal decree and indexed every year. Notary fees are added for an SRL.
What social contributions does a new self-employed person pay?
In 2026, the minimum main-activity contribution is €890.42 per quarter. A first-time starter gets a reduced base: €459.82 per quarter. Provisional contributions are then adjusted to your actual income.
Do I have to register for VAT from the start?
Any economic activity is in principle subject to VAT. If your annual turnover does not exceed €25,000, you can opt for the small business exemption. You then charge no VAT, but you cannot recover it either.
Does e-invoicing apply to me from the start?
Yes, if you invoice other Belgian VAT-liable businesses. Since 1 January 2026, these invoices must be electronic and structured. Even under the exemption, you must be able to receive them.
Can I start as a side-line self-employed person?
Yes, if you keep an employee job elsewhere. Contributions are then calculated differently: in 2026, they are zero as long as reference income does not exceed €1,922.16. Your accountant checks whether you meet the conditions.
Should I start as an individual and switch to an SRL/BV later?
It is a common path when starting profit is modest. Moving to an SRL becomes worthwhile as your profit grows. We recalculate this with you every year.
How long does it take to start a business?
For a self-employed individual, registration can be quick once the documents are ready. For an SRL, allow time to write the financial plan and get a notary appointment.
What does the free start-up meeting include?
A 20-minute video call with a Viseeon accountant. You present your project, and we identify the likely status and priority steps. You have no obligation afterwards.
Book your start-up meeting
20 minutes by video with a Viseeon accountant, free and with no obligation.