5 tips for self-employed professionals

Being self-employed (bijberoep) in Belgium is a great way to earn income, but it also comes with administrative responsibilities. Here are five practical tips to help you stay organised and avoid common pitfalls.

1. Keep business and personal expenses separate

One of the most common mistakes new self-employed professionals make is mixing personal and business finances. Open a dedicated bank account for your business. This makes it far easier to track your income and expenses, and it simplifies your bookkeeping at the end of each quarter.

Even if Belgian law does not strictly require a separate account for a bijberoep, having one will save you significant time when preparing your VAT returns and annual tax declaration.

2. Track every expense from day one

Every business expense you can legitimately deduct reduces your taxable income. This includes office supplies, software subscriptions, a portion of your internet and phone bills, professional training, and travel costs related to your business.

Start tracking expenses from the very first day. Keep all receipts and invoices organised by date. The longer you wait, the more likely you are to lose track of deductible costs.

3. Understand your VAT obligations

In Belgium, if your annual turnover stays below €25,000, you may qualify for the VAT exemption scheme (vrijstellingsregeling). Above that threshold, you must register for VAT, charge it on your invoices, and file periodic returns.

Even under the exemption scheme, you are required to submit an annual client listing. Make sure you understand which regime applies to you, as mistakes can lead to fines and back payments.

4. Understand your tax obligations

As a self-employed professional (bijberoep), your freelance income is added to your employment income and taxed at your marginal rate — which in Belgium can reach 50% plus municipal surcharges. You file your tax return annually, not quarterly.

However, Belgium encourages advance tax payments (voorafbetalingen / versements anticipés) made quarterly. These are optional, but if you don’t make them, you may face a surcharge for insufficient prepayments. For very small incomes (e.g. under a few thousand euros), many people simply declare everything on their annual tax return and pay the difference then.

A good rule of thumb: set aside 25–50% of your net profit depending on your total income bracket, so you’re not surprised at tax time.

Note: if your annual turnover stays under €25,000, you can benefit from the VAT exemption scheme (kleine onderneming / franchise de taxe) and don’t need to charge or file VAT. Regarding social contributions: if your net taxable income from your bijberoep stays under approximately €1,882 per year, you can apply through your social insurance fund (e.g. Xerius, Acerta) for a full exemption and pay €0 in social contributions. Above that threshold, you pay 20.5% of your net taxable income, with a minimum quarterly contribution of approximately €101.52. You must proactively request this exemption from your social insurance fund and demonstrate that your expected income stays below the threshold. Always verify current thresholds with your social insurance fund, as these amounts are indexed annually.

5. Use digital tools to save time

Manual bookkeeping in spreadsheets works at first, but it quickly becomes tedious and error-prone as your business grows. Digital tools can automate much of the repetitive work: categorising expenses, calculating VAT, generating reports, and reminding you of deadlines.

Bijzo is built specifically for self-employed professionals in Belgium. It tracks your income and expenses, calculates your VAT automatically, scans receipts with OCR, and gives you a clear overview of your finances at any time. The free plan covers everything most self-employed professionals need.