Belgium Accounting Questions Answered

When is the Belgian corporate tax return due?

The return is due by the last day of the 7th month after the financial year-end. For a 31 December year-end that is 30 September. It is filed electronically on Biztax.

Does a Belgian SRL need minimum share capital?

No. Since the 2019 Companies and Associations Code, an SRL has no minimum share capital. Founders must still show sufficient start-up equity in a financial plan. An SA needs €61,500 fully paid up.

How do I file annual accounts in Belgium?

File the annual accounts electronically with the National Bank of Belgium within 30 days of the General Assembly approving them. Private limited companies approve within 10 months of year-end, public companies within 7 months.

What can AccountsOS do for a Belgian company?

AccountsOS keeps your books, estimates tax and tracks your Belgian deadlines. Finn prepares the figures. You or your accountant files on Biztax, Intervat and the ONSS. AccountsOS does not e-file with any Belgian authority.

What is the corporate tax rate in Belgium?

The standard Belgian corporate income tax rate is 25%, in force since 2020. Qualifying small companies pay 20% on the first €100,000 of taxable profit and 25% above that.

Who qualifies for the Belgian SME reduced corporate tax rate?

A company must meet every condition together, including that at least one director receives €50,000 gross a year from tax year 2026 (€45,000 before). Missing one condition means 25% on all profit.

Do I need to register for VAT in Belgium?

Not necessarily. A business with annual turnover up to €25,000 excluding VAT can use the exemption scheme. Registration is optional below that level and required above it.

Should I file VAT monthly or quarterly in Belgium?

Monthly filing is the general rule, due by the 20th of the following month. Quarterly filing is allowed if turnover is at most €2,500,000 and you are not mainly selling vehicles, due by the 25th after the quarter.

How much employer social security do I pay in Belgium?

Employers pay about 27% of gross salary on top for white-collar staff, with no ceiling. Employees pay 13.07%. From 2026 the basic employer contribution is capped at €85,000 of pay per employee per quarter.

How do I file payroll declarations in Belgium?

Employers file the DmfA with the ONSS each quarter, file withholding tax monthly through the TFA portal by the end of the following month, and notify new hires through DIMONA at least one day before they start.