Option 1: you invoice yourself in Accountable. You create your invoices with a copyright line. Accountable calculates the withholding tax and includes this income in your personal income tax declaration. All the steps are explained below.
Option 2: Creative Shelter handles it for you. Creative Shelter takes care of the full tax, legal and admin follow-up of your copyright, end to end. You therefore don’t need to create your copyright invoices yourself by following the steps in this article. More info on the Creative Shelter website. Already using it? Here’s how to find your Creative Shelter invoices in Accountable.
To understand the rules (conditions, VAT, withholding tax, declaration), read our article on copyright in Belgium.
From the 2026 income year, flat-rate expenses on copyright income are no longer available to everyone. They are reserved for holders of an ordinary or plus Arts Work Attestation, called “Arts Certificate” in Accountable, and only for the activity it covers. Without an attestation, you can still invoice copyright, but flat-rate expenses no longer apply, which may increase the tax due on this income.
🚨 Whether you invoice yourself or through Creative Shelter, indicate in Accountable whether or not you hold an Arts Certificate, so that the withholding tax is calculated correctly. Do this from the web version. |
Where and how do I indicate whether I hold an Arts Certificate?
➡️ Go to Settings > Taxes.
1️⃣ You do not have an Arts Certificate ❌
Answer "No" to the question: "As of 2026, copyright income needs an arts certificate for lump sum deductions. Do you have one?" and click Save to apply the change.
2️⃣ You do have an Arts Certificate ✅
Answer "Yes" to the question: "As of 2026, copyright income needs an arts certificate for lump sum deductions. Do you have one?"
⚠️ Also answer the question: "What is the validity period of your Arts Work Attestation?" and click Save to apply the change.
➡️ Once these steps are complete, your account will be correctly configured and flat-rate expenses will be applied, or not, depending on your situation.
1. How do I create an invoice with copyright?
1.1. Click on "Create an invoice"
1.2. Add a client to your invoice
If the client is not yet in your list, add them by clicking "Add a new client".
If they are already registered, simply select them:
1.3. For the sales of service part
In most cases, an invoice with copyright also includes a sales of service item in addition to the copyright section.
Your invoice will include two items:
An item under the "Sales of service" category:
A second item for copyright income, with details provided in the next section (1.4).
In some cases, you may only invoice copyright.
1.4. For the copyright section, select the category "Copyright revenue" for the relevant item
First, click on "Add a new item":
Then, select the category "Copyright revenue":
🚨 Select the correct VAT rate. Find more details in the everything you need to know about copyright in Belgium article.
1.5. Withholding tax management and impact on the invoice
If you choose to have the client pay the withholding tax directly to the government, Accountable will include payment instructions on the invoice so they can make the payment correctly.
To do this, check the option "The client will pay the withholding tax" in the withholding tax section under Settings:
💡 Once you select the option indicating that the client will pay the withholding tax, the payment details will be automatically added to the invoice. |
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⚠️ The amount due does not correspond to the sum your client will pay you, as they will settle the withholding tax on your behalf. ✅ You will therefore receive the invoiced amount minus the withholding tax. ✅ The total amount invoiced will be counted as part of your income. |
If the client is not paying the withholding tax, Accountable will ask your client to pay the full invoice amount and will provide you with the instructions to pay the withholding tax yourself.
These instructions appear when you do not check "The client will pay the withholding tax". You can also find the full process in this guide to declaring and paying withholding tax on MyMinfin and Belcotax.
💡 Tip: Check "The client will pay the withholding tax" to see the withholding tax amount, then uncheck it if needed.
1.6. Finalise the invoice by clicking "Confirm"
2. Copyright income and the personal income tax (IPP) declaration
When you create copyright invoices in Accountable, the system automatically accounts for them in your income tax declaration, including the gross copyright income, expenses, and withholding tax:
✅ Accountable calculates the thresholds for flat-rate expenses and the withholding tax accordingly.
⚠️ If flat-rate expenses do not apply because you do not hold an Arts Certificate, the withholding tax will be calculated on the invoiced copyright amount (gross amount).
Need help? Chat with us or email support@accountable.eu, we're happy to help.