How to Register a Sole Proprietorship (Eenmanszaak / Entreprise Individuelle) in Belgium

In Belgium, many freelancers, consultants, and small business owners choose to operate as sole proprietors (eenmanszaak in Dutch, entreprise individuelle in French). It’s one of the most straightforward ways to start working for yourself, offering a quick and affordable route to independence.

The process is simple: you register with the Crossroads Bank for Enterprises (CBE), and depending on your turnover, apply for a VAT number. There’s no requirement for start-up capital, and accredited enterprise counters make registration easy to complete online or in person.

This model gives professionals the freedom to get their business off the ground with minimal barriers, making it one of the most widely used structures for self-employment in Belgium.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Please always check official sources or seek professional guidance before taking action.

What is a sole proprietorship in Belgium?

The official term for a sole proprietorship in Belgium is eenmanszaak in Dutch or entreprise individuelle in French. It is essentially the legal form used by self-employed workers, consultants, and freelancers who wish to operate alone. The business and the individual are legally the same entity.

How does a sole proprietorship (eenmanszaak / entreprise individuelle) work in Belgium?

Eenmanszaak / entreprise individuelle vs. other business structures in Belgium

Compared with a limited company (BV/SRL), a sole proprietorship is simpler but riskier. Here is an at-a-glance comparison:

Step-by-step guide: How to register a sole proprietorship in Belgium

Step 1: Check your eligibility

You must be at least 18 (or 16 with parental consent for craftspeople) and have full civil and political rights. Criminal convictions or bankruptcy may bar you from registering.

EU/EEA/Swiss nationals require no professional or work permit, but may need their qualifications recognized if entering a regulated profession. Non-EU/EEA citizens need a valid professional card (work permit), issued at the regional level.

Step 2: Choose your business name

You may use your own name or a trade name, but it must be unique and not misleading. Use the CBE name search tool to check availability.

Step 3: Gather required documents

You’ll need:

• A valid ID
• Proof of address
• If applicable, a professional card (for non-EU nationals)
• Proof of a bank account
• Evidence of a business management diploma for regulated professions (required only in Wallonia and Brussels; not in Flanders)

Step 4: Register with CBE via an enterprise counter ("guichet d’entreprises"/"ondernemingsloket")

In Belgium, you cannot register a sole proprietorship directly by yourself at the Crossroads Bank for Enterprises (CBE/BCE). Registration must go through an accredited enterprise counter (guichet d’entreprises / ondernemingsloket).

Submit your documents through an accredited one-stop business office. They’ll register you with CBE/BCE, provide your enterprise number, and—for an additional fee—activate your VAT number (starting with “BE-”). You’ll also be affiliated with a social insurance fund.

Step 5: Pay fees and contributions

Registration typically costs €109, with VAT activation around €60–80. Total initial administrative expenses can range between €109 and €80.

Step 6: Post-registration obligations

Once registered, you must issue invoices that comply with Belgian tax law. Sole proprietors are required to keep accurate records of all income and expenses, and invoices must include key details such as your name (or registered trade name), business address, and enterprise number (numéro d’entreprise / ondernemingsnummer). If you are VAT-registered, you must also display your VAT number and apply the correct VAT rate.

Belgium has strict invoicing rules set by the Federal Public Service Finance and VAT legislation, including requirements to number invoices sequentially and keep both digital and paper copies for at least seven years. If you qualify for the small business VAT exemption (turnover under €25,000), you may issue invoices without VAT, but you must clearly state that the exemption applies.

Financial and tax obligations for sole proprietors in Belgium

You are responsible for:

• Income tax: Sole proprietors are taxed as individuals, not companies. Profits are declared annually on your personal income tax return. Belgium applies progressive rates: 25% up to €15,820, 40% up to €27,920, 45% up to €48,320, and 50% on income above that (2025 brackets), plus a municipal surcharge of around 7% - 9%.
• Social security contributions: As a self-employed worker, you must pay quarterly contributions to a social insurance fund. These are deductible and give access to healthcare, family allowances, and a pension, though coverage is more limited than for employees.
• VAT: Registration is mandatory if your annual turnover exceeds €25,000. The standard VAT rate is 21%, with reduced rates of 12% and 6% depending on the type of goods or services. VAT-registered businesses must file periodic returns and include their VAT number on all invoices.
• Record-keeping: You must maintain accurate accounts, including a chronological diary, purchase and sales ledgers, and an inventory overview. Invoices must be numbered sequentially and kept (in paper or digital form) for at least ten years.

Launch your contracting career and stay compliant with Deel

Registering as a sole proprietorship gives you independence, but it also means handling taxes, invoices, and records on your own. Deel’s all-in-one platform helps you manage obligations without the stress. With Deel, you can:

• Automate invoicing and expense tracking with essential Bookkeeping tools
• Create, send, and sign localised work agreements
• Keep accurate records for tax season
• Access expert tax advice and compliance support
• Get paid through multiple payment and withdrawal methods
• Spend your earnings in USD with the Deel Card
• Access funds early with Deel Advance
• Enjoy contractor perks from 150+ partners

Stay independent, without the admin overload. Sign up to Deel for free today.

FAQs

What is the minimum capital required to start an eenmanszaak in Belgium?
There is none—no minimum capital is required.

Do eenmanszaak need to register for VAT/GST?
Yes, unless your annual turnover is below €25 000, in which case you may claim small business VAT exemption.

How much are the standard monthly or annual contributions?
Social security contributions are paid quarterly at 20.5% of annual net income, calculated and paid quarterly. In 2025, the minimum is €906.14 per quarter. Those in a secondary occupation paid about €100.25 per quarter.

Can an eenmanszaak hire employees?
Yes. You must register as an employer with the National Social Security Office (NSSO) and submit electronic declarations (DIMONA) upon hiring.

How long does it take to register as an eenmanszaak?
Simple cases may take a few days; more complex ones, several weeks, depending on approval times and completeness.

Can foreign nationals register as eenmanszaak in Belgium?
EU/EEA/Swiss nationals are not required to hold a professional card. Other nationals must obtain a professional card from their region before registering.

Do eenmanszaak need a separate business bank account?
It’s not mandatory, but highly recommended for clarity and ease of accounting.

What happens if I stop working as an eenmanszaak?
You must deregister via your enterprise counter, file final tax and social security declarations, and inform the relevant authorities of closure.

Are there government incentives for a new eenmanszaak?
Small businesses may benefit from VAT exemption if turnover is under €25 000. Additional regional incentives may exist—check regional portals or “Start-Up Belgium” programs.

Can I use Deel as an eenmanszaak to get paid by international clients?
Yes. Deel allows sole proprietors to receive payments from clients worldwide in multiple currencies, with low fees and transparent exchange rates.

Does Deel generate compliant invoices for eenmanszaak?
Absolutely. Deel automatically generates invoices that meet legal and tax requirements across jurisdictions, including Belgium.

Can Deel help me with taxes as a sole proprietor in Belgium?
Yes. Deel provides downloadable tax reports and payment records that simplify filing, though it doesn’t replace your accountant.

Does Deel offer contracts for freelancers and eenmanszaak?
Yes. Deel includes contract templates compliant with local Belgian laws so you can work with clients safely and professionally.

Can I access benefits through Deel as a sole proprietor?
Yes. Deel offers optional perks such as health insurance and retirement savings plans, giving freelancers more security.