Billing

Freelance IT in Belgium: how to structure your billing

Developer, designer, IT consultant freelancing in Belgium: invoicing has its specificities. Daily rate, time and materials, flat fee, VAT, expense report, Peppol — here is the complete guide.

Ledgerly

10/05/2026 6 min read

freelance IT developpeur independant Belgique

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Fixed rate or time & material: how to structure your services?

The vast majority of Belgian IT freelancers work on time & material (time & material): you invoice a number of days or hours at the agreed rate. It's simple, transparent and limits the risk of unpaid overruns.

Fixed price is riskier but sometimes better valued. It works when the scope is perfectly defined and you have good control over your estimates.

In practice, for invoicing:

Time & material: monthly invoice based on timesheets validated by the client
Fixed price: invoice upon delivery of milestones (milestone billing) or at the end of the project

How to calculate your daily rate?

Basic calculation for a Belgian IT freelancer:

Desired net income: e.g. 5,000 euros/month net
Social charges: approximately 20% of gross self-employed income
Taxes: marginal rate 40-50% depending on income
Operating costs: software, accountant, equipment, training
Holidays and non-billable days (approximately 220 billable days/year)

Typical result: for 5,000 euros net/month, you need to invoice between 650 and 900 euros/day depending on your marginal rate and expenses.

VAT for IT freelancers

Almost all IT freelancers are subject to VAT at the rate of 21% (IT services = standard rate). Rare exceptions: certified training (sometimes exempt).

Good news: when you invoice companies, VAT is neutral for them (they recover it). It does not affect your price competitiveness in B2B.

The structure of a typical IT freelance invoice

Development service — Sprint 3
From 01/05/2024 to 31/05/2024
18 days x 750 euros/day ex. VAT ............. 13,500.00 euros
VAT 21% ..................................... 2,835.00 euros
TOTAL inc. VAT .................................. 16,335.00 euros

Payment terms: 30 days
Late interest: legal rate + 8%
Flat fee indemnity: 40 euros

Managing expenses in time & material

If your client requests travel or specific purchases:

Travel: mileage allowance (0.4296 euros/km in 2024) or actual reimbursement of public transport
Accommodation/meals: reimbursement on receipts or flat-rate allowances
Software/licenses: out-of-pocket if purchased in the client's name, recharged otherwise

Always provide for these terms in the contract or purchase order before starting.

Peppol 2026: impact for IT freelancers

If you invoice Belgian companies subject to VAT, you will have to send your invoices via Peppol from 1st January 2026. For IT freelancers, this concerns the majority of clients.

The good news: the process remains identical on the invoicing side. Your software handles the transmission. With Ledgerly, you click on "Send via Peppol" — that's it.