Starting as Self-Employed in Belgium: Complete 2026 Guide

Published: April 4, 2026 · 10 min read · By Taxmo

Quick Answer

To start as self-employed in Belgium you pass four government touchpoints: register at an approved ondernemingsloket (fee EUR 111.50 in 2026, you receive your KBO/BCE number on the spot), get a BTW-nummer (format BE0XXXXXXXXX, or opt for the vrijstellingsregeling below EUR 25,000 turnover), and affiliate with a sociaal verzekeringsfonds within 90 days. Provisional social contributions start at about EUR 890 per quarter for full-time self-employed in 2026, plus a fund management fee of roughly 3-4%. Most starters choose the eenmanszaak (cheapest, full personal liability) or a BV/SRL (limited liability, 25% corporate tax, 20% on the first EUR 100,000 for qualifying small companies).

Ondernemingsloket fee 2026: EUR 111.50, KBO/BCE number issued on the spot.
Sociaal verzekeringsfonds: affiliate within 90 days; ~EUR 890/quarter provisional plus ~3-4% fund fee.
VAT: standard regime or vrijstellingsregeling below EUR 25,000 turnover.
BV/SRL: 25% vennootschapsbelasting, 20% on the first EUR 100,000 for qualifying small companies.
First VAT return: via Intervat, deadline the 25th of the month after the quarter.

Becoming self-employed in Belgium involves four government touchpoints: an ondernemingsloket (guichet d'entreprises), the KBO/BCE, the VAT administration, and a sociaal verzekeringsfonds. This guide walks through each step and the first 90 days after activation.

Step 1: Choose a legal structure

Eenmanszaak (sole proprietorship) - cheapest start, full personal liability, taxed via personenbelasting
BV / SRL - separate legal entity, limited liability, subject to vennootschapsbelasting (25%; 20% on the first EUR 100,000 for qualifying small companies)
VOF / SNC - partnership with at least two partners, full liability

Step 2: Register at an ondernemingsloket

Visit any approved ondernemingsloket (Acerta, Liantis, Securex, Partena, Xerius, UCM, Eunomia). Bring your ID, business plan and bank account number. Fee: EUR 111.50 in 2026 (indexed yearly). You receive a KBO/BCE number on the spot.

Step 3: VAT registration

Most self-employed need a BTW-nummer (VAT number, format BE0XXXXXXXXX). Apply via the ondernemingsloket or directly with the BTW-controlekantoor. Choose between standard VAT regime, vrijstellingsregeling (turnover < EUR 25,000), or the agricultural regime.

Step 4: Sociaal verzekeringsfonds

You must affiliate with a sociaal verzekeringsfonds within 90 days. Provisional quarterly contributions start at ~EUR 890/quarter for full-time self-employed in 2026 (plus the fund's management fee of ~3-4%). See our social contributions planner to forecast your real bill.

First 90 days

Open a separate business bank account (mandatory for BV/SRL, recommended for eenmanszaak)
Register a Peppol endpoint for the e-invoicing mandate
Set up bookkeeping (Taxmo, Excel, or via an accountant)
File your first quarterly VAT return via Intervat (deadline: 25th of the month after the quarter)
Plan your voorafbetalingen for income tax