Step 1 — Register with the BCE
Before you can invoice anyone, you must register with the Crossroads Bank for Enterprises (BCE). This is done through an approved enterprise counter (Unizo, UCM, Partena, etc.) and costs around 90 euros. You receive a company number (format 0XXX.XXX.XXX) which also serves as your VAT number if you register for VAT.
Step 2 — Choose your social status
In Belgium, every self-employed person must join a social insurance fund within 90 days of starting their activity. Social contributions represent approximately 20.5% of your net taxable income. When starting out, they are calculated on a provisional flat-rate income — you will settle up 2 years later.
Step 3 — VAT: exemption or standard regime?
If your annual turnover is under 25,000 euros, you can opt for the VAT exemption scheme. You invoice without VAT but cannot recover VAT on professional purchases. Above 25,000 euros, the standard regime applies.
For freelancers who work mainly B2B, the standard regime is often preferable: VAT is neutral for your business clients and you can recover VAT on equipment, software and office expenses.
Step 4 — Open a professional bank account
Not legally mandatory for sole traders, but highly recommended. It separates your personal and professional finances, simplifies bookkeeping and reassures clients. Some banks offer business accounts for as little as 5-10 euros/month for the self-employed.
Step 5 — Write clear contracts
Before starting a project, put the terms in writing: scope, rate, payment terms, intellectual property, confidentiality. A confirmation email suffices for small missions. For larger projects, use a standard BECI or BRQ contract template.
Step 6 — Choose invoicing software
You will need a tool to create invoices compliant with Belgian requirements (sequential numbering, VAT mentions, IBAN, legal notices). And from January 1, 2026, all B2B invoices must go through the Peppol network. Choose software that is already compatible.
Ledgerly is built for Belgian freelancers: auto VAT, Peppol included, automatic payment reminders.
Mistakes to avoid when starting out
- Invoicing without a company number — this is illegal
- Neglecting social contributions — they accumulate and can be substantial
- Not signing contracts — hard to defend yourself in case of dispute
- Setting rates too low — tax and social pressure is significant, factor it into your calculation