You invoice copyright revenue to your clients in Belgium? Here is a handy step-by-step guide for declaration and payment of the withholding tax.
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Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
1. Pay and declare withholding tax for each invoice
After each sales invoice, your client has to pay and declare the withholding tax.
Most Accountable users usually take care of the payment and declaration directly, in order to simplify the process for their clients.
Pay the withholding tax
If you pay yourself, the first step is to find the correct amount and instructions on the sales invoice generated by Accountable:
Simply proceed to the payment of the mentioned amount to the IBAN on the invoice.
Declare the withholding tax (form 273S)
If you want to make the declaration online for your client, here is how to do it.
1- Log in to MyMinfin using your eID card & reader, or Itsme
2- Open the tab "Ma déclaration" > "Précompte mobilier"
3- Select "une autre entreprise" and indicate the VAT number of your client (you declare and pay in place of your client)
4- In the Declaration screen, select "273S - Droits d'auteur et droits voisins" and indicate the date of your invoice.
5- Next, you will need to enter the amounts to be declared.
First of all, select the tax rate of 15%.
The withholding tax is borne by the Beneficiary if you pay.
The "Allocated amount" corresponds to the copyright income that you have invoiced.
The deductible amount is 50% of the invoiced amount.
The Taxable Amount is the rest: 50% of the invoiced amount.
The amount of the withholding tax is 15% x 50% x Amount allocated (i.e. 7.5% of the income).
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6- The next screen shows you the summary. Click on "valider".
7- Finally, you have the option to attach a file if necessary. Then click on "envoyer mes documents".
2. Yearly declaration in Belcotax (fiche 281.45)
⚠️ It is mandatory to declare form 281.45 ⚠️
🚨🚨Please note that filing tax returns for a separate entity without formal authorization can be risky. Although it may sometimes be inconsequential, it is problematic to submit a tax return without the explicit agreement of the debtor of the copyright income.
In order to report on the total copyright income you have received during the year, your client must file the "fiche 281.45" declaration.
In the same logic as for the withholding tax, you can file the tax declaration yourself and save the admin hurdle for your client.
⚠️ The deadline is February 28th, for the total copyright income from the previous year.
Here are the steps to file the declaration:
Use Itsme to login.
Select "in the name of a company" and select your name and VAT number as a natural person self-employed.
Select "envoi par encodage" > "ecrans de saisie".
Select "ajouter une déclaration" then fill in the details of your client.
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Select "type de fiche".
In the next screen, select the fiche 281.45 then fill in all the information.
In the next screen, input the yearly amounts that you have received.
Finally, submit the declaration.
All the information in the file below (FR & NL) ⬇️
Key takeaways
After each copyright invoice, the withholding tax must be paid and declared, either by your client or by you on their behalf.
To pay, use the IBAN and amount shown on the sales invoice generated by Accountable.
To declare, log in to MyMinfin and complete form 273S using your client's VAT number.
The yearly fiche 281.45 must be filed on Belcotax by 28 February, covering total copyright income from the previous year.
Need help? Chat with us or email support@accountable.eu, we're happy to help.