Starting a business in Belgium involves going through several administrative steps in a specific order. Every decision, from the legal status to the choice of invoicing software, impacts the future of your activity. This article focuses on the points where mistakes can be most costly, particularly a recent obligation that many new entrepreneurs discover too late: B2B electronic invoicing.
B2B Electronic Invoicing: The Obligation That New Entrepreneurs Overlook
Since January 1, 2026, every Belgian company subject to VAT must issue and receive structured electronic invoices for its B2B transactions in Belgium. A simple PDF sent by email is no longer sufficient.
The system relies on the Peppol network and the EN 16931 standard. In practice, your invoicing software must be capable of sending and receiving documents via this network. If you are starting your business in 2026, integrate this parameter from the choice of your management tools.
Why is this point so often overlooked? Because business creation guides focus on registration with the BCE or the choice of legal form. Electronic invoicing comes at the end of the chain, while it conditions your first transactions.
Sanctions are progressive: 1,500 euros for the first offense, 3,000 euros for the second, and 5,000 euros from the third. The grace period granted for launching has ended after the first quarter of 2026. To delve deeper into your business creation project and structure your steps, a useful resource is: https://www.oserentreprendre.be/ which brings together support pathways tailored for entrepreneurs in Belgium.
This obligation also applies to very small enterprises and those benefiting from the VAT exemption regime, as long as they invoice other Belgian companies. Only certain activities exclusively exempted under Article 44 of the VAT Code remain outside the scope.
Financial Plan in Belgium: What the Notary Really Checks
If you are creating a company (SRL, SA), visiting a notary is mandatory. Before the incorporation deed, you must submit a financial plan. This document is not a cosmetic formality.
The financial plan serves to demonstrate that the initial equity is sufficient to cover the business for at least two years. The notary does not validate the commercial viability of your project. He checks that the document exists, that it is coherent, and that it covers the items required by law.
What the Financial Plan Must Contain
- A description of the intended activity and the expected sources of income, even if they remain estimates.
- An overview of fixed costs for the first 24 months: rent, insurance, remuneration, social contributions, accounting fees.
- A monthly cash flow table showing that the business can pay its bills each month without going into overdraft by the third quarter.
- The amount of the initial contribution and, if applicable, external financing (bank loan, regional aid).
In the event of bankruptcy within the first three years, the court may request this financial plan. If the founders have not planned sufficient capital, their personal liability may be engaged. Take the time to build it with an accountant, not just alone on a Sunday evening.
Regional Aid in Wallonia and Brussels: Target Before Applying
Belgium is a federal state. Business creation aids depend on your region: Wallonia, Brussels, or Flanders. Applying to the wrong structure can waste weeks.
In Wallonia, the schemes mainly go through the Walloon Region and organizations like SOWALFIN for loan guarantees. In Brussels, hub.brussels supports entrepreneurs in terms of advice and guidance.
Training and Support for Entrepreneurs
Basic management training is no longer mandatory to start a business in Belgium since this access condition was removed. However, it remains useful, especially if you have never managed a budget forecast or VAT declaration.
The UCM offers training pathways tailored for beginner self-employed individuals. These programs cover simplified accounting, social obligations, and commercial management. Following structured training before starting reduces the risk of administrative errors in the first six months.
Legal Status and Registration with the BCE: Choices That Commit
You have two main options: the sole proprietorship or the company. The sole proprietorship is simpler to create and less costly at startup. The company (SRL in most cases) separates your personal assets from those of the business.
Why is this choice so structuring? Because it determines your tax regime, your accounting obligations, and your personal financial exposure. A self-employed individual in physical person pays personal income tax on their profits, with progressive rates. A company pays corporate tax, often more advantageous beyond a certain level of income.
Registration with the Crossroads Bank for Enterprises
Regardless of the chosen form, your business must be registered with the BCE through an accredited business counter. This step assigns you a business number, necessary for invoicing, opening a professional account, and identifying yourself to the administration.
The professional bank account must be opened before registration if you are creating a company: the account number appears in the notarial deed. For a sole proprietorship, the opening can be done immediately afterward, but do not delay. Without a dedicated account, the separation between personal and professional finances becomes blurred from the first month.
Starting a business in Belgium relies on a precise sequence of steps, each conditioning the next. The financial plan feeds the notarial deed, registration with the BCE unlocks VAT activation, and electronic invoicing via Peppol must be operational from the first B2B invoice. Checking each link before launching your activity helps you avoid costly corrections in the months that follow.
