💡 At a glance: your status is actually three separate choices, not one. Not sure where you stand on any of them? Jump straight to the article that answers it.
Before you start
A lot of people treat "choosing your status" as a single tickbox on a registration form. It isn't: there are three independent decisions, and mixing them up is the most common mistake we see at sign-up. This article is a map, not a manual. Pick the decision you're stuck on, and we'll point you to the article that covers it in detail. In this article, you will find the three decisions you need to make and links to the right place for each one.
👉 Decision 1: Natural person or company?
Are you setting up as a sole proprietorship (natural person) or a company (BV/SRL)? They differ in liability, formalities, and how you're taxed.
In short: a sole proprietorship (eenmanszaak) means you and your business are legally the same person, simpler to set up, but with no separation between your personal and business assets. A company (BV/SRL) is its own separate legal entity, with its own liability and its own tax treatment.
📂 Full breakdown: What it means to be a one person company or partnership
👉 Decision 2: Main, complementary, or student self-employed?
This depends on whether self-employment is your only occupation, something you do alongside a job, or something you do as a student. It affects what you owe in social contributions and what social protection you receive.
In short: main means self-employment is your only or primary occupation. Complementary means you're also employed or a civil servant alongside it. Student self-employed applies if you're under 25 and still studying.
📂 Main vs. complementary, contribution rates, and how to switch: Switching between a complementary activity and a main activity: what changes and what to do
📂 Studying and self-employed? Does Accountable work for student self-employed?
👉 Decision 3: Subject to VAT or franchisee?
A separate axis entirely, based on your expected turnover, not your occupation type.
In short: under the VAT franchise, you don't charge or reclaim VAT, available below a turnover threshold. Subject to VAT means you charge VAT on your invoices and can reclaim it on your expenses.
📂 Full breakdown: Am I Subject to VAT or a Franchisee?
⚠️ The most common mistake
Don't pick any of these "by feel" just to get through registration faster. A wrong choice creates VAT and social-contribution mismatches you'll need to untangle later. Already there? These articles can help:
🖥️ What about the web version?
Every paid plan also unlocks the web app (web.accountable.eu), which the Free plan doesn't include. Everything above works the same way on web. Check our Guideline for Accountable users for the full picture across both.
Want to get even more out of Accountable? Join our free weekly live webinar to see exactly how to make the most of Accountable for your own situation, hosted live by one of our tax coaches, with time for your questions.
Not sure which plan you need? Our plan comparison article breaks down pricing and who each plan is for, or explore plans & pricing directly.
Key takeaways
Choosing your self-employed status in Belgium involves three separate decisions: legal structure, occupation type, and VAT regime.
A sole proprietorship (natural person) and a company (BV/SRL) differ in liability, formalities, and tax treatment.
Your occupation type (main, complementary, or student) determines your social contributions and social protection.
Your VAT status (subject to VAT or franchisee) depends on your expected turnover, not your activity type.
Making a wrong choice at registration creates issues you'll need to correct later, so take each decision carefully.
Need help? Chat with us or email support@accountable.eu, we're happy to help.