Onderneming-natuurlijk persoon / Entreprise personne physique (sole proprietorship) EPPBelgium
What it takes to form, own and run a sole trader in Belgium, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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However, you and all your assets are liable for the commitments of your business.
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You operate as a sole trader, with no separate legal personality.
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it can be completed without the assistance of a notary and without any minimum capital requirement
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Registration with the Crossroads Bank for Enterprises (CBE) through an accredited business counter: €111.50
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depending on the income bracket, the tax rate is applied (from 25 % to 50 %)
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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You operate as a sole trader, with no separate legal personality.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- No
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The following are not required to file annual accounts: sole proprietorships
- Audit for a small company
- Does not apply
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Annual accounts with the Central Balance Sheet Office
- Not required for this type
With National Bank of Belgium
The Bank lists sole proprietorships as not required to file annual accounts.
What is public
Not in our records What the register shows the public is not in our records for the EPP.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 25–50%
Taxed in the owner's hands under progressive personal income tax (25% to 50%); the portal says it can reach 50%
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depending on the income bracket, the tax rate is applied (from 25 % to 50 %)
- CFC rules in Belgium
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Deregister from the Crossroads Bank for Enterprises at the business counter, then VAT cessation declaration, social insurance fund notice within 15 days, and NSSO if an employer.
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Désinscrivez-vous de la BCE : votre guichet d’entreprises enregistre la date de la radiation et vous délivre une attestation (111,50 € par unité d’établissement, tarif 2026)
- Statutory fee
- EUR 111.5
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Désinscrivez-vous de la BCE : votre guichet d’entreprises enregistre la date de la radiation et vous délivre une attestation (111,50 € par unité d’établissement, tarif 2026)
Every business in Belgium
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 12% Intermediate rate (return grid R02); the page does not list the goods and services
- 6% Reduced rate (return grid R01); the page does not list the goods and services
- 0% Zero rate (grid R00), which the page says applies exceptionally to certain goods and services
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Taux intermédiaire : 12 % (R02) Taux réduit : 6 % (R01)
- Registration threshold
- No threshold: from the first taxable supply
taxable supplies
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Introduisez votre demande d’identification à la TVA minimum deux jours après l’inscription de votre entreprise dans la BCE, mais avant de débuter votre activité économique.
- Voluntary registration
- No
Registration follows from being a taxable person: the VAT identification must be applied for before the activity starts. A business whose annual turnover does not exceed EUR 25,000 (excluding VAT) may instead opt into the small-business franchise scheme (régime de la franchise de taxe), but it stays a taxable person with a VAT identification number and does not charge or deduct VAT.
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Vous pouvez prétendre au régime de la franchise de taxe si le chiffre d’affaires annuel de votre entreprise ne dépasse pas 25.000 euros (hors TVA). Peu importe la forme juridique de votre entreprise (personne physique, société, etc.).
- A foreign company
- See the note
The authority says foreign businesses (domicile or seat abroad, no permanent establishment in Belgium) must also register for VAT if they carry out operations for which they themselves owe Belgian VAT. A non-established taxable person applies directly to the Centre PME Matières spécifiques. The pages read state no turnover threshold for foreign businesses and no fiscal-representative rule.
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qui ne disposent pas d’un établissement stable en Belgique) doivent aussi s’enregistrer à des fins de TVA si elles effectuent des opérations pour lesquelles elles doivent elles-mêmes satisfaire à la TVA en Belgique
- Returns filed
- Monthly
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Le dépôt des déclarations de TVA mensuelles est la règle.
- Tax authority
- Registration page read 2026-10-23
Payment and banking services
7 services name Belgium on their own list: Paysera, Airwallex, Stripe, Revolut, N26, bunq, Qonto. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Onderneming-natuurlijk persoon / Entreprise personne physique (sole proprietorship) (EPP)
- ISO 20275 code
- 3N94Secondary GLEIF, Entity Legal Forms code list