Can I Claim Accountancy and Filing Fees as a Business Expense in Belgium?
Yes. Fees paid to an accountant or bookkeeper for the company's books, VAT returns and tax return are costs of the business.
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What FPS Finance (SPF Finances / FOD Financiën) says
Under Belgian corporate tax, an expense is deductible when it meets the professional test: it must be incurred to acquire or maintain taxable income. Professional fees for keeping the books and meeting filing duties are incurred to run the activity and meet that test. The company still files its own returns: the corporate tax return on Biztax and VAT returns on Intervat.
When you can claim
- Accountant or bookkeeper fees for the annual accounts and tax return
- Fees for preparing VAT returns
- Costs of depositing the annual accounts with the National Bank
- Accounting software subscriptions
When you cannot claim
- Personal tax advice for a director's private affairs
- Fees unrelated to the business
Good to know
Pro tip: Ask for a separate invoice line for company work and personal work, so the business share is clear.
Related expenses
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