Start a business You have created a company, the notary or your accountant has given you your company number. Congratulation ! What do you do now? What are the formalities to follow and the daily tasks? 1. Success factors • love what you do and be able to pass on this passion; • be psychologically and morally sound; • have a good understanding of the sector in which you are entering; • maintain consistent quality of products or services; • have a favorable personal environment; • properly assess and respect the deadlines for carrying out their project; • controlling costs and selling prices; • develop a realistic business plan; • controlling investments; • control stocks; • pay particular attention to cash; • have a network of advisers and partners. Livre des parts Affiliation indépendant Example of share book: Provisional contributions and final contributions: 2. The formalities to be completed following the creation of the company 2.1 Book of shares ​ Mandatory, it is a book covering all of the shareholders; each shareholder/partner has a page showing his complete identity and the number of shares he has. The register of titles is important because it is it that allows in the first place to establish the ownership of the shares (it will therefore be necessary to provide proof if one wants to establish that in fact the shares belong to someone other than the person mentioned in the register). The administrative body has the obligation to update it on the occasion of any change in the level of the ownership of the securities (new acquisitions of shares, payments made, resignations, exclusions, losses of quality, transfers, death, etc.). It must be kept at the registered office of the company. ​ * ​ 2.2 Registration with a business counter The business counter registers the company with the Banque-Carrefour des Entreprises whether the commercial or craft enterprise fulfills all the conditions. Each company receives a unique identification number consisting of 10 digits, preceded of "BE". It must be included in the official documents (invoice, etc.) and communicated in the context of commercial relations. ​ * ​ 2.3 Opening a bank account with a bank if it has not already been done For a natural person, this account must be separate from the private account and be reserved for operations related to self-employment. If you decide to create a company, the account must be opened in its name. The company must also use the bank account for all operations within the framework of the independent activity. The merchant must include this account number, the name of the financial institution and its business number on all invoices and other commercial documents. ​ * ​ 2.4 Affiliation as a self-employed person - Social status of the self-employed person and social obligations The self-employed must join a social insurance fund. This is a private organization responsible for collecting social security contributions and paying allowances. Membership is compulsory but the choice of fund is free. You can join the social insurance fund of your choice no earlier than 6 months before and you must do so no later than the day of the start of the activity. How are your social contributions calculated? Your social security contributions represent a legal percentage of 20.5%* of your annual net taxable professional income. Your social contributions are always calculated on the income of a whole year. This means that the amounts are based on an estimate of your income. Your annual net taxable professional income* is calculated as follows: Your turnover over one year - your business expenses - your social contributions = your annual net taxable professional income ​ When you start, the social security contributions you pay are provisional contributions. As a self-employed principal, you always pay a minimum contribution. These contributions must be paid, even if the actual income is lower than the flat rate income. Concretely, in 2023, this means that as a self-employed person in your main occupation, you still pay 866.62 euros per quarter if your income is less than 16,409.20 euros. In 3 years, you will have a regularization. If you have earned more than 16409.20 euros, you will have to pay social contributions of 20.5%* on the surplus. Advice: If you earn more than 16409.20 euros, it is better that you increase your social security contributions. In this way, you avoid a painful regularization for your portfolio in two years. ​ Click here for a social contributions simulation or here for another site ​ *20.5% for income from the first tranche * ​ 2.5 Mutual insurance affiliation ​ To be able to benefit from sickness and invalidity insurance, the self-employed person must join the mutual of his choice. The social insurance fund provides a contribution voucher to give it to your health insurance fund. The self-employed is legally insured for both large and small risks (for example: visit to a general practitioner, purchase of medicines). Additional insurance for small risks is no longer necessary since these are part of compulsory health care insurance. ​ * ​ 2.6 Company Affiliation ​ When you are in a company, you must affiliate it with a social insurance fund. Each year, you will have to pay a company contribution of more than 300 euros. ​ * ​ 2.7 VAT registration ​ Before starting an activity, you must identify yourself for VAT. Introduce your VAT identification request at least two days after the registration of your company in the BCE, but before starting your economic activity. ​ * ​ 2.8 Adding a settlement unit ​ Companies must have at least one establishment unit, visible at theBCE (Crossroads Bank for Enterprises) ). This corresponds to the address of an office, store, depot,... at which the company has its activity. ​ By establishment unit is meant any place of activity, geographically identifiable by an address, where at least one business activity is carried out or from which this activity is carried out (art. I. 2, 16° Book I of the Code of Economic Law). ​ We can do this work for you upon request. ​ * ​​ 2.9 Examples of other approaches: Customs FASFC Environmental permit, authorization to use public space, ... Each region has its own regulations. See the sites relating to the different regions. Municipal planning prescriptions are also specific to each municipality. Etc... ​ 3. Financial aid Each region of Belgium offers aid to businesses to help them start up or develop. ​ Click here to see page on the subject 4. Responsibilities The responsibility of the founders The founders can be held jointly and severally liable for irregularities committed during the foundation of the company (constitution of capital which was insufficient for the sustainability of the company, foundation vitiated by nullity and commitments contracted by incapable persons). Joint and several liability means that when several debtors contract a debt together, the creditor will be able to claim the full amount from each of them. ​ Liability of directors and managers As long as the directors and managers normally fulfill their mission, they do not make any personal commitment. They represent the company and only the legal entity is bound by their actions. However, it is different when directors commit faults in the performance of their duties. Like any mandatary, the director is required to exercise his mandate properly, in the interest of the principal (of the company). He is personally responsible for the proper performance of his duties and may be implicated if he fails in his mission. ​ Shareholder liability In a SPRL, an SA or an SCRL, the shareholders do not have to answer for the debts of the company. Their liability is limited to their contribution unless they have stood surety for the debts of the company. 5. Sales Sales are listed: - Without delay - faithfully and completely - in date order. 5.1 Sales invoices If you sell to professional customers an invoice is mandatory, even if it is for a small amount. This of course also means that you can request an invoice yourself for each purchase you make. For individuals who buy something privately, you do not need to issue an invoice. You need to compile a recipe book (see below). There are a fewexceptions to this rule: wholesalers, the sale and repair of vehicles, services related to removals or furniture storage, as well as the sale of buildings and work on them.In these cases, you must issue an invoice. Source: AR n°1 VAT - Invoices and documents to be issued See the page with the particulars that an invoice must contain. ​ 5.2 Recipe Log ​ Retail sales and services (for non-professionals) for which the establishment of an invoice is not required (note the exceptions explained above) can be recorded by a global registration per day. A revenue journal must be maintained for each office or branch of a company. The total amount of revenue must be recorded each day, broken down by VAT rate. You must keep supporting documents for these sales, receipts, receipts, etc. and make them available in the event of an audit for a minimum of 10 years. You must keep documents showing the details of your sales, including sales to individuals. The recipe book with only the daily amounts is not sufficient. Is there a sale where the unit price of an item exceeds €250? You must then record this sale separately in the revenue book with the nature of these goods sold. If supporting documents such as sales receipts specify the exact nature of the goods sold, separate records can be replaced by a single daily aggregate entry. Download invoice template ​ Example of an invoice: Download Recipe Book Template Example of a recipe journal: Ventes 6. Purchases To be deductible expenses for your company, they must: ​ - relate to your activity. Mixed expenses, which you make for both private and professional purposes, can only be taken into account in proportion to the part related to the professional activity. You can never declare private purchases; ​ - have been incurred or incurred in the year during which you acquired the income; ​ - generate or maintain your income; ​ - be justified by an invoice, bill or other proof of your purchases. ​ Quotations, offers, purchase orders, despatch notes, delivery notes and proforma invoices should not be given to the accountant. The accountant needs invoices, credit notes and tickets, which you can request from your supplier. 7. The cash book There is sometimes confusion between a journal of daily receipts and a cash book. The two are not the same! As a business, you must also keep a cash book. A cash book contains all the individual amountspaid or received cash. Download Cash Book Template Example of a cash book: Stock inventory example: 8. Inventory Every company reviews and assesses at least once a year: - stocks (goods, raw materials, ...) - investments (vehicle, furniture, building, etc.) - receivables - debts The inventory is not the work of the accountant. It is the managers of the company who are in charge of it. Livre de caisse 9. Bookkeeping Every business must keep accounts. The accounting must be appropriate to the nature and extent of the activities. ​ From the supporting documents, the accountant encodes and prepares the accounting documents below: ​ ​ ​ Conversation des documents 10. Keep supporting documents Invoices, credit notes, tickets, bank statements, cash book, revenue journal, and other supporting documents must be kept, filed and accessible at all times. La version francophone prime sur les autres langues. De Franse versie heeft voorrang op andere talen. The French version takes precedence over other languages. Fransızca versiyonu diğer dillere göre önceliklidir. النسخة الفرنسية لها الأسبقية على اللغات الأخرى. Sources: Basic management knowledge. Preparation Syllabus FPS Economy: How do I manage my company's accounts? Xerius: Explanations social security contributions of the self-employed Cash book

IPP Declaration Individual tax Online tax declaration Online IPP tax declaration: Myminfin source 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ Simulation of IPP declaration Simulation of IPP declaration: Tax Calc source 2021 ​ Tax-Calc is an application for calculating the amount of your personal income tax over the Internet. It allows various calculation simulations to be carried out anonymously. Tax-Calc is accessible to anyone who wishes to simulate the calculation of personal income tax. The application does not require authentication and is therefore directly accessible. ​ ​ IPP declaration information Information on IPP declaration: SPF Finances website source 2021 ​ Tax benefits IPP declaration Tax benefits: SPF Finances website source 2021 Donations Pension savings Mortgage loan and individual life insurance Green taxation Theft and fire protection Child care Maintenance annuities ALE service vouchers and checks Dividend exemption [...] ​ INASTI self-employed social contributions Self-employed social contributions: INASTI site source 2021 ​ The contributions you have to pay represent a percentage of your professional income. This percentage varies depending on your contribution category and your income. Your final contributions are calculated on the basis of the income for the same year. So, you will pay your 2018 contributions on the basis of your 2018 income. However, your social insurance fund will only be able to fix your final contributions once your income for that year is known. And the professional income for this year is fixed by the tax authorities one to two years later (in the majority of cases). This is why you must first pay interim contributions on your income from three years ago. If you were not yet self-employed at the time, you must pay the provisional contributions set by law. They will be regularized as final contributions as soon as the tax authorities have communicated your professional income to your social insurance fund. You can adjust your provisional contributions as closely as possible to your income for the current year. To the contributions are added the management fees that your social insurance fund is authorized to deduct to cover its expenses. ​ Amount of self-employed social contributions ​ Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Professional fees General rule - Professional expenses are deductible if: made or incurred during the taxable period in order to acquire or retain taxable income ​ justified by supporting documents ​ Extract from article 49 CIR ​ ​ Dépenses déductibles s'ils sont justifiés, pour la période imposable et pour l'activité professionnelle * : ​ Fournitures de bureau, papeterie, cartouche d'encre Si usage mixte : déductible sur la partie professionnelle ​ Mobilier et matériel Si usage mixte : déductible sur la partie professionnelle ​ Ordinateur, tablette, téléphone Si usage mixte : déductible sur la partie professionnelle, TVA déductible à maximum 75% ​ Voyage professionnel (train, avion, transport en commun, hébergement, restaurant, tickets conférence/formation) : Pour pouvoir déduire ces dépenses, vous devez vous assurer que le voyage est bien professionnel (pour assister à une conférence locale, rendre visite à un client ou un fournisseur) et que les dépenses sont raisonnables. Vous devez pouvoir apporter toutes les preuves du caractère professionnel du voyage. Les activités et hébergement pour les jours non liés au travail ne seront pas déductibles. Si vous voyagez avec votre famille ou conjoint(e), leurs frais ne seront pas déductibles. Les dirigeants d'entreprise (en société) peuvent déduire les frais réels, ou les "per diems", montant forfaitaire plafonné pour les voyages d'affaire de minimum 10h et de maximum 30 jours. Le montant diffère par pays : https://www.ejustice.just.fgov.be/eli/arrete/2018/07/02/2018040199/moniteur ​ Logiciels Si usage mixte : déductible sur la partie professionnelle ​ Site web ​ Formation : déductible si liée à l'activité professionnelle. Si de la nourriture est servie lors de la formation, la déductibilité de la formation est réduite à 69%. Si vous pouvez séparer les frais de nourriture des frais de formation, cela permet de déduire 100% sur les frais de formation et 69% sur la partie alimentaire. ​ Rémunération du dirigeant d'entreprise (société) : doit faire l'objet d'une fiche fiscale 281.20 ​ Rémunération des salariés (employés ou ouvriers) ​ Transport en commun et vélo pour visiter un client ou fournisseur (pas pour le trajet domicile-travail) ​ Frais comptable, secrétariat social, avocat, assurance professionnelle ​ Frais bancaires des comptes professionnels ​ Frais postaux ​ Publicité, site web, carte de visite ​ Thé, café, snacks pour le bureau pendant les heures de travail ​ Trousse de secours au bureau ​ Location d'un espace 100% professionnel Si usage mixte, si vous affectez une partie de votre logement en location à votre « bureau à la maison », vous pouvez déduire la partie professionnelle du loyer, à condition que vous remplissiez ces 3 conditions : - Le bail signé avec votre propriétaire autorise un usage professionnel - La part professionnelle soit mentionnée dans le bail - Le bail doit être enregistré À partir de 2024, tout locataire utilisant un bien loué à des fins professionnelles est tenu d'inclure une nouvelle annexe à sa déclaration fiscale. Dépenses partiellement déductibles* : ​ Frais de restaurant à caractère professionnel déductible à 69%: (article 53, 8°bis du CIR). Vous devez prouver le lien avec votre activité professionnelle. La livraison au bureau/domicile n'est pas considéré comme un frais de restaurant mais comme un frais de réception déductible à 50% pour l'impôt et non déductible pour la TVA. Nous vous conseillons de ne pas dépasser 5% de votre revenu en frais de restaurant. ​ Cadeaux d'affaires dans le cadre de relations professionnelles déductible à 50% : (article 53, 8 ° du CIR) Si cadeau publicitaire avec le nom commercial de la société, ayant une valeur réduite, diffusé à grande échelle et article dit "de consommation", ces frais sont considérés comme publicitaires et entièrement déductibles Frais de réception à caractère professionnel partiellement déductible (article 53, 8 ° du CIR) ​ Frais taxi déductible à 75% ​ Chèques-repas déductible pour 2 euros par chèque (si conditions remplies) ​ Frais eau, gaz, électricité : Si vous louez un espace dédié à l'activité professionnelle, ces frais sont déductibles. Si vous affectez une partie de votre logement à votre activité professionnelle, vous pouvez déduire la portion professionnelle des frais qui y sont liés. La partie professionnelle est calculé en fonction du nombre de m² de la surface professionnelle sur le nombre de m² de la surface totale. L'administration fiscale tolère généralement un maximum de 15%, qui pourrait être diminué lors d'un éventuel contrôle. ​ Abonnement internet, abonnement téléphone, TV : Si vous louez un espace dédié à l'activité professionnelle, ces frais sont déductibles. Si vous affectez une partie de votre logement à votre activité professionnelle, vous pouvez déduire la portion professionnelle des frais qui y sont liés, avec un maximum de 75%. Attention, les frais de TV ne sont pas déductibles, sauf si lié à votre profession. ​ *liste non exhaustive ​ ​ Car expenses The deduction percentage depends on the car's CO2 emissions (article 66 and 198bis of the CIR) Minimum 50% and maximum 100% (minimum 40% if the CO2 emission is equal to or greater than 200 gr / km) Fully electric company cars are 100% tax deductible. ​ The date on which the car is acquired (= purchased, leased or rented) is decisive. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​​​​​​ ​ Forecasts : - Cars acquired between July 1, 2023 and December 31, 2025 (transitional regime): The minimum deduction (50% - 40%) is abolished from 2025 and the maximum limit of 100% is gradually abolished - Cars acquired from January 1, 2026: No more tax deductibility. ​ Car expense deduction since IE 2021: Formula 120% - (0.5 x coefficient x gram CO2 / km) Diesel: Coefficient = 1 Gasoline: Coefficient = 0.95 Natural gas engine (CNG) and fiscal power <12 fiscal CV: Coefficient = 0.90 This covers all direct or indirect costs relating to the purchase, rental, maintenance and use, both in Belgium and abroad: Leasing or renting costs, depreciation, insurance, maintenance, repair, breakdown service, road tax, installation of accessories (trailer hitch, GPS etc. parking, toll, garage, fuel (since EI 2021 also depending on CO rates) 2 taxi costs 75 capital loss, electricity costs for recharging a plug-in hybrid vehicle (partially deductible), etc. Exceptions (100% deductible): Financing costs (interest and bank charges), visitor / customer parking, installation costs of a charging station for electric or plug-in hybrid vehicles ​ A portion of the car ATN is also non-deductible • 40% if the employer contributes to the gasoline costs • 17% otherwise The benefit can never be less than 1,340 euros per year (tax year 2020 - income 2019) or 1,360 euros per year (tax year 2021 - income 2020). ​​ * non-exhaustive list ​ Non-deductible expenses *: Belgian taxes and advance payments Fines ​ Withholding tax ​ Clothing, except if necessary by labor regulations or if necessary for exercising a professional activity (hostess uniform, surgeon's gown, gowns, etc.) ​ Social benefits (article 53, 14 ° CIR), numerous exceptions ​ Sumptuary expenses (article 59, 9 ° CIR), unless the taxpayer proves that they are necessary for the exercise of his professional activity ​ Payments made to tax havens (article 198, al 1, 10 ° and 307, §1 / 2 CIR), unless these payments relate to "real and sincere" transactions to people who are not "artificial constructions "or if specific form 275 F entered on time. ​ Partially deductible: Professional restaurant expenses (article 53, 8 ° bis of the CIR) ​ Partially deductible: Business gifts within the framework of professional relations (article 53, 8 ° of the CIR) Partially deductible: Professional reception costs (article 53, 8 ° of the CIR) ​ * non-exhaustive list ​ ​ Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Employee status and False independent Employee status 3 elements characterize the salaried employment contract The service, namely the personal commitment to provide work; Compensation The relationship of authority between the employer and the worker The essential characteristic of the employment contract is the link of legal subordination between the employer and the worker. ​ Differences with the self-employed: The employee has an obligation of means. Lack of autonomy, hierarchical control Payment of a lump sum salary. ​ ​ ​ Independent status Self-employed are any natural person who exercises a professional activity in Belgium by reason of which he is not engaged in the links of an employment contract or of a statute. Differences with the employee: The self-employed have an obligation of result. Autonomy, freedom to organize working time, freedom to organize work Payment of fees. ​ Requalification of the contract: Change from “bogus self-employed” to salaried worker Who can request such a requalification? ONSS Social inspection Worker INASTI Consequences of requalification: Payment of arrears of remuneration Recovery Civil and criminal sanctions Limitation period Compensation for damage: CC1382 Recovery of INASTI contributions Recovery of unduly received benefits ONSS Payment of both personal and employer contributions on remuneration received over the past 3 years (if fraud proved: increased to 7 years) + Contribution increases set at 10% + late payment interest: 7% per year ​ ​ How to avoid requalification? Write an agreement Contract rather with a company than with a natural person Don't demand exclusivity Avoid controlling working time Avoid providing the self-employed with all the means enabling them to work Share financial and economic risks Do not impose conditions of purchases or supplies Plan for the possibility of a replacement Require the self-employed to insure their civil liability towards you Apply general business conditions Set a different notice from that of an employee Be extra careful if you are active in one of the 5 sectors covered by the law of 25/08/2012 (construction, security, transport, cleaning, agricultural and horticultural work) ​ ​ Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Withholding tax Withholding tax Withholding tax: SPF Finances website source 2021 ​ What is the withholding tax? Income from capital and movable property (dividends, interest, royalties, copyright, etc.), as well as certain miscellaneous income of a movable nature, constitute taxable income in Belgium. The withholding tax normally withheld from this income is an advance on the tax relating to this income. In general, it is withheld at source and must be paid spontaneously to the FPS Finance by those who allocated the taxable income or by certain financial intermediaries. The withholding tax is however due, in certain cases, by the recipient of the income. In most cases, the withholding tax retained is “final”. This means that the taxpayer no longer has to declare in his personal income tax return the income on which a withholding tax has been withheld. If the income from movable property has not been subject to the withholding tax, it must be declared in the personal income tax return. What is the withholding tax rate? Since January 1, 2017, the base rate of withholding tax has been 30% of income. Depending on the type of income, reduced rates apply. Who must declare and pay the withholding tax? As a rule, the income debtor As a general rule, the debtor of income from movable property must declare, withhold and pay the withholding tax to the State when he attributes or pays this income to the beneficiary. Debtors can be: companies that pay dividends on stocks employers who pay employees a profit sharing banks that pay interest on a term deposit ... The beneficiary of the income therefore receives a net amount, ie the income less the withholding tax withheld. Example Mr. Dupont, a Belgian resident who is a natural person, holds shares in a Belgian company. The latter grants him a gross dividend of 100 euros. The rate of withholding tax on dividends is 30%. The Belgian company therefore withholds 30 euros (100 euros x 30%) in favor of the State and pays a net dividend of 70 euros (100 euros - 30 euros) to Mr. Dupont. The Belgian company completes a 273A DIV declaration and pays the withholding tax of 30 euros to the State. In some cases: the recipient of the income This concerns in particular certain income received by legal entities subject to corporate income tax. When to declare and pay the withholding tax? You must declare and pay the withholding tax within 15 days after the date of allocation or payment of taxable income. By respecting this date, you avoid late interest and penalties (tax increases and / or fines). So do not wait until the last day to submit your declaration or make your payment. ​ ​ Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Mandatory statements and lists Intra-community statement Intra-community statement: SPF Finances website source 2021 ​ What is the statement of intra-community transactions? This statement shows the transactions that your company has carried out during the month, quarter or year to customers identified for VAT in another member state of the European Union. The statement includes for each customer: VAT identification number the amount of transactions carried out the transaction category code (see below) if you need to add a correction to a transaction mentioned in a previous statement: the period of this intra-community statement Do I have to submit a statement of intra-community transactions? Yes, as long as your business is subject to VAT. In the event that your company has not carried out any transaction during the past period that must be included in the statement (and you have no corrections to make to statements filed previously), you should not file a statement. statement (or even a "nil" statement) for the period concerned. What transactions should I include in the intra-community statement? There are three categories of transaction to be mentioned in the statement: exempt intra-community deliveries of goods (category I operations: code "L") deliveries of goods in the Member State of arrival of the shipment or transport of the goods within the framework of triangular operations (category II operations: code "T") provision of services localized by virtue of the general criterion to the place of establishment of the recipient of the services, where he is liable for VAT. This applies insofar as these services are not exempted in this Member State (category III operation: code "S") When should I submit the statement of intra-community transactions? Monthly declarations If you file monthly VAT returns, you must also file a monthly intra-community statement. See the calendar. Quarterly declarations If you file quarterly VAT returns, you can also file a quarterly intra-community statement. However, if the total quarterly amount of intra-Community supplies of exempted goods and sales made in the context of triangular transactions has exceeded the threshold of 50,000 euros in the current quarter or at least in one of the four preceding calendar quarters, you must nevertheless file a monthly intra-community statement. In this case, you must enter the monthly statements from the month following the quarter in which the overrun occurred. You must continue to do this for a period of at least 12 months. See the calendar. Special agricultural regime If your business is subject to the special agricultural regime, you must file an annual intra-community VAT statement. See the calendar. ​ ​ Annual list of subject customers Information on the annual list of liable customers: SPF Finances website source 2021 What is the annual list of liable customers? This is a list with the Belgian VAT number of your customers to whom your company has delivered goods or provided services during the previous year, for a total amount excluding VAT of more than 250 euros. Your customers who only perform exempt transactions (under article 44 of the VAT Code (link is external)) should not be mentioned in the list, even if they have a Belgian number. This list indicates for each customer the total amount of deliveries and services, as well as the total amount of VAT charged. Do I have to submit an annual list of liable customers? Yes, as long as your business is subject to VAT. Exception - exempt transactions You are exempt from this declaration if your company only carries out operations exempted by application of article 44 of the VAT Code (link is external) and which do not give rise to any right of deduction. Please note: if you are a mixed or partial taxable person, you must enter an annual list of taxable customers, without re-entering the transactions exempted by article 44 of the VAT Code. Exception - tax exemption regime You are no longer required to submit an annual list of customers subject to VAT ("customer list") if you meet these two conditions: your business is subject to the small business tax exemption regime, and your customer listing is a “nil” list, which means, in other words, that your customers: do not (rightly) have a Belgian VAT number, or have a Belgian VAT number, but your annual turnover per customer with a Belgian VAT number does not exceed 250 euros. ​ ​ Extracts of articles given for information, from external sources which may no longer be adequate. ASCEND ACCOUNTANT declines any responsibility related to these articles.

Les taxes en Belgique La Belgique est l'un des pays les plus taxés d'Europe. La fiscalité en Belgique est assez complexe. Sur cette page, je vous présente un résumé très schématique afin que vous puissiez mieux comprendre la taxation. Ce sont les grandes lignes avec des chiffres arrondis afin de simplifier la compréhension. VOTRE SOCIETE Votre société fait des ventes. Votre société fait des achats. Les ventes moins les achats représentent votre BENEFICE . CAS 1 : Vous ne prenez pas de rémunération. ​ Votre société sera taxée à : - L'IMPOT DES SOCIETES à 25% du BENEFICE. (+6.75% si non payé dans l'année ou non starter) ​ Exemple : La société a un bénéfice de 100.000 euros. L'impôt des sociétés sera de 25.000 euros. ​ Attention : L'argent de votre société n'est pas votre argent privé. ​ VOTRE PATRIMOINE PRIVE Dans le cas où vous ne prenez pas de rémunération, vous n'avez pas d'argent privé. Vous devrez toutefois payer des cotisations INASTI ou faire une demande de dispense. CAS 1 : Vous n'avez pas pris de rémunération. ​ Les cotisations INASTI sont de minimum environ 860 euros par trimestre en 2023. ​ Vous devrez donc payer environ 3.500 euros en 2023 (à moins de faire une demande de dispense) ​ Attention : Les cotisations INASTI doivent être payées avec le compte privé (pas celui de la société). CAS 1 : Vous n'avez pas pris de rémunération. ​ Vous n'aurez pas d'IMPÔT DES PERSONNES PHYSIQUES à payer. CAS 2 : Vous prenez une rémunération. ​ La rémunération est un achat pour la société et va réduire le bénéfice. ​ Votre société sera taxée à : - L'IMPOT DES SOCIETES à 20% ou 25% du BENEFICE. (+6.75% si non payé dans l'année ou non starter) ​ Exemple : La société a un bénéfice (avant rémunération) de 100.000 euros. Vous prenez 40.000 euros de rémunération. Le bénéfice de la société sera de 60.000 euros. L'impôt des sociétés sera de 15.000 euros. ​ Attention : L'argent de votre société n'est pas votre argent privé. La rémunération que vous prenez est votre argent privé. VOTRE PATRIMOINE PRIVE Vous avez pris une rémunération brute de votre société. Cette rémunération sera taxée aux cotisations INASTI et à l'impôt des personnes physiques. CAS 2 : Vous prenez une rémunération. ​ Les cotisations INASTI sont de 20.5%* . ​ Exemple : Vous prenez 40.000 euros de rémunération. Les cotisations INASTI régularisées seront de 8200 euros à payer en 2023. ​ Attention : Les cotisations INASTI doivent être payées avec le compte privé (pas celui de la société). *Si rémunération dépasse les seuils, il y a d'autres taux. ​ CAS 2 : Vous prenez une rémunération. ​ La base imposable de l'IMPOT DES PERSONNES PHYSIQUES est la rémunération moins les FRAIS FORFAITAIRES moins les cotisations INASTI. ​ L'IMPÔT DES PERSONNES PHYSIQUES A UN BAREME PROGRESSIF TAXE DE 25% A 50%. ​ Exemple : Vous prenez 40.000 euros de rémunération. Les cotisations INASTI sont de 8200 euros. Les frais forfaitaires seront de 1000 euros. La base imposable sera de : 30800 euros. L’IMPÔT DES PERSONNES PHYSIQUES sera de 10.000 euros. ​ Une partie de l'IMPÔT DES PERSONNES PHYSIQUES est exonérée par une QUOTITE EXEMPTEE calculé sur un barème progressif. Cette QUOTITE EXEMPTEE prend compte de votre situation privée si vous avez des enfants, isolé, handicap, etc. Chaque contribuable a au moins un % de 10.000 euros de QUOTITE EXEMPTEE. Le contribuable qui prend 10.000 euros de rémunération n'aura pas d'IMPÔT DES PERSONNES PHYSIQUES à payer. ​ Exemple : La base imposable était de : 30800 euros. L’IMPÔT DES PERSONNES PHYSIQUES était de 10.000 euros. QUOTITE EXEMPTEE : 25% x 10.000 = 2.500 euros. L’IMPÔT DES PERSONNES PHYSIQUES sera de 7.500 euros. ​ Remarque : Lorsque vous voyez le terme " PRECOMPTE PROFESSIONNEL ", cela représente une avance, un prépaiement, de l'IMPOT DES PERSONNES PHYSIQUES. Il y a d'autres frais comme frais garderie enfants, emprunts hypothécaires, pensions alimentaires versées etc qui viennent réduire l'IMPOT DES PERSONNES PHYSIQUES. ​ CAS 2 : Vous prenez une rémunération. ​ L'impôt est réparti entre le Fédéral et la Région. A l'impôt des personnes physiques se rajoute la TAXE COMMUNALE d'environ 7% . ​ Si vous n'avez pas payé assez de précompte professionnel ou de versement anticipé, vous aurez une MAJORATION d'environ 2.3% . Vous pouvez éviter cette majoration en payant un précompte professionnel ou en faisant des versements anticipés. ​ Exemple : L’IMPÔT DES PERSONNES PHYSIQUES de 7.500 euros. TAXE COMMUNALE : 525 euros MAJORATION : 185 euros ​ VOTRE PATRIMOINE PRIVE Dans le cas 1, la société a 100.000 euros de bénéfice, et vous n'avez pas pris de rémunération: Impôt des sociétés : 25.000 euros Cotisations INASTI : 3.500 euros* ​ Argent de votre société : 75.000 euros Argent privé : -3.500 euros* ​ *0 euro si dispense accordée ​ => Il est préférable de prendre minimum 10.000/15.000 euros de rémunération VOTRE PATRIMOINE PRIVE Dans le cas 2, la société a 100.000 (60.000) euros de bénéfice, et vous avez pris 40.000 euros de rémunération : Impôt des sociétés : 15.000 euros Cotisations INASTI : 8.200 euros Impôt personnes physiques : 8.210 euros ​ Argent de votre société : 45.000 euros Argent privé : 23.590 euros (taux 41% taxé*) ​ => *Prévoyez de mettre au moins 40 à 60% de côté pour payer les impôts. CAS 3 : Les dividendes ​ Au delà de 40.000 euros de rémunération, il peut être plus intéressant de prendre des dividendes pour le surplus. ​ Exemple : La société a un bénéfice de 100.000 euros. L'impôt des sociétés sera de 25.000 euros. Il reste 75.000 euros de bénéfice à reporter ou à distribuer. Si la société entre dans les conditions pour distribuer: le PRECOMPTE MOBILIER sur les dividende sera entre 15% et 30%. Le précompte est réduit à 15 % pour les dividendes alloués ou attribués lors de la répartition bénéficiaire du troisième exercice comptable et suivants après celui de l'apport. ​ Exemple : Il reste 75.000 euros de bénéfice à reporter ou à distribuer. Choix de distribuer après 3 ans 30.000 euros : PRECOMPTE MOBILIER : 4.500 euros DIVIDENDES RECUS : 25.500 euros ​ Contrairement à la rémunération, c'est à la société de payer le précompte mobilier. ​ COTISATIONS INASTI SUR DIVIDENDES : 0 euros IMPOT DES PERSONNES PHYSIQUES SUR DIVIDENDES : 0 euros VOTRE PATRIMOINE PRIVE Dans le cas 3, la société a 100.000 euros de bénéfice, et vous avez pris 25.500 euros de dividendes : Impôt des sociétés : 25.000 euros Précompte mobilier : 4.500 euros ​ Argent de votre société : 45.000 euros Argent privé : 25.500 euros ​ Autres exemples de taxes en Belgique TVA : Vous payez la TVA sur vos ventes, et vous récupérez la TVA sur vos achats. ​ Cotisation à charge des sociétés : Toutes les sociétés doivent payer 347.50 euros par an (sauf exception starter). ​ ONSS : Vous payez de l'ONSS lorsque vous avez des travailleurs salariés. ​ Précompte professionnel : La société doit payer le précompte professionnel pour ses salariés. ​ Précompte immobilier : Vous payez un précompte immobilier sur un bien immeuble lorsque vous êtes propriétaire, ou lorsque vous êtes locataire si le bail le stipule. ​ Taxes provinciales, communales, régionales peuvent se rajouter. ​ Douane : Lorsque vous importez de la marchandise ou des biens. ​ Accises : Lorsque vous achetez boissons, etc en dehors de la Belgique. ​ Droit d'enregistrement : Lors de la publication des actes de votre société ou lors de l'achat d'un immeuble. ​ Taxes de succession : Dans le privé lorsque vous recevez un héritage ​ Contribution AFSCA, Taxes sur véhicule, Taxes jeux de hasard etc Informations très schématiques données à titre indicatif pour les revenus 2022/2023. ASCEND ACCOUNTANT décline toute responsabilité liée à ces articles.

Accounting and tax expertise Office of a chartered accountant approved by the ITAA ​ Approval number: 52.362.014 ​ ​ ​ ​ The professions of chartered accountant and tax advisor are regulated by law. This means that anyone wishing to practice the profession must be registered in the public register. The mission of the ITAA is to manage this register and to supervise access to the profession by regularly organizing admission exams and aptitude exams. Between the two exams, the ITAA also follows the trajectory of each trainee accountant or tax advisor. + Find out more VAT declaration, advance payments, withholding tax, corporation tax? ​ Give us your accounting file and focus on the essentials. Clear fixed price without surprises, personalized quality service, possibility of consulting your accounts online at any time.

Human Resources Management Administrative, fiscal and legal assistance for employees ​ Establishment of contracts Calculation of salaries, including withholding tax, vacation pay, end-of-year bonuses, notice indemnities and other supplements, Issuance of payslips Declaration of social risks (DRS) Declaration of withholding tax Immediate declaration for electronic use (Dimona) Multifunctional declaration of salary and working time data (DmfA) Belcotax tax sheets Fixed price ​ Fixed price per payslip, declarations of social risks, professional withholding tax, Dimona, Dmfa included Human resources advice ​ Support for companies in carrying out their recruitment, professional development and training projects. Socio-legal advice in the context of staff employment, absences and dismissals. ​ Availability and responsiveness ​ We are committed to enabling our clients to have quick access to the information they need. Thus, in the event of unavailability, you will be called back as soon as you read your message. You may also be offered an appointment if you wish. <Back + Find out more

To choose ASCEND ACCOUNTANT 04. Online monitoring of your accounting Optional: Accessibility to your files online on an intuitive and innovative platform that simplifies communication between our team and you. In a few minutes, you can easily consult the accounts of your company. 05. Responsiveness and availability Available 6 days a week, we always assure you a quick response to your requests. If you wish, it is possible for us to keep your accounts in your offices. 06. Accountability and understanding of the client Making sure the client understands all the outs of a project or situation is paramount to us. Taxation and accounting are constantly changing, we like our client to be aware of the latest legal provisions and understand what they entail. With our proactive advice, we help you make decisions faster and save money. 07. Continuing education We are committed to continuing training in order to always provide you with quality advice and service. 08. Accurate and useful periodic report Depending on your needs, we provide accurate and useful periodic financial reports throughout the year. ​ 09. Archiving of your documents If you wish, we have the ability to keep your documents in our offices. 01. Your accounting in line with reality Your accounting in line with reality. Efficiency, precision and thoroughness. Our attention to detail allows us to avoid suspense accounts and to close accounts properly. 02. Clear price​ and no surprise The prices are predefined by a fixed monthly or quarterly fixed price, adapted to your activity. Our concern for transparency will allow you to benefit from a range of services of which you will know the cost before it is carried out. 03. Personalized support Each client is unique. This is why we offer you a range of services adapted to your needs and your budget, allowing you to control your time and your expenses. 10. Additional services available Optional: Human resources management office Business center - Domiciliation of your company Rental of a private professional office Creation of your company logo Computer training - Word, Excel, Email software ​

Business Center ​ ​ Separate your private and professional life Your personal address remains confidential since it does not appear publicly at the ECB (Banque Carrefour des Entreprises). Mail management Mail is sorted and placed in a letterbox with your name in our center. Optional: We scan and email you the mail received. To be able to benefit from the ancillary services. Accounting office and human resources management office in a nearby space. Optional: Rental of a professional office every 2h30 to receive your appointments. Why should your business be domiciled in our offices? <Back + Find out more