How to Start a Business in Belgium in 2027

Starting a business in Belgium in 2027 can be an exciting opportunity, whether you are a Belgian resident, an EU citizen, an American entrepreneur or someone moving to Belgium from another country.

Belgium gives entrepreneurs access to a wealthy domestic market as well as the wider European Union. But starting a business here is not simply a matter of choosing a name and opening a bank account.

Depending on your situation, you may need to register your business, choose a legal structure, obtain a Belgian enterprise number, register for VAT, join a social insurance fund, arrange accounting, check professional permits and prepare for electronic invoicing.

There are also important digital and tax changes that entrepreneurs entering 2027 should understand.

This guide explains how to start a business in Belgium in 2027, what it can cost, which legal structure you can choose, how VAT works, what foreigners need to know and which new rules may affect businesses in the coming years.

Important: Belgian tax and business rules can change. This guide is based on information available in 2026 and is intended as a practical overview. If your situation involves immigration, international taxation, a regulated profession or a complex company structure, professional advice may be necessary.

Can a Foreigner Start a Business in Belgium?

Yes. Foreigners can start businesses in Belgium, but the requirements depend largely on nationality and immigration status.

Citizens of Belgium, the European Economic Area and Switzerland generally do not need a professional card to work as self-employed individuals in Belgium.

People who are not Belgian, EU, EEA or Swiss nationals generally need a professional card to carry out self-employed activities in Belgium unless they qualify for an exemption.

The professional card is handled by the region where the business will be established.

This means that an American, Canadian, Australian or other non-EU entrepreneur planning to move to Belgium should check the professional-card and residence requirements before setting up the business.

Some professions also have additional requirements involving professional qualifications, recognition of diplomas or specific licenses.

Belgium’s official business portal also notes that certain requirements can differ between Flanders, Brussels and Wallonia.

Step 1: Decide What Business You Want to Start

Before registering your business, you need to know exactly what you are going to do. This is particularly important in Belgium because your economic activities are registered using NACEBEL codes.

A business might provide consulting services, sell products online, operate a restaurant, develop software, offer construction services, publish online content, provide marketing services or run a professional practice. You can have several activities, but they should be correctly registered.

NACEBEL codes identify the economic activities of your business and can affect matters such as permits, subsidies and certain administrative obligations.

If your business later expands into a completely different activity, you may need to update your registration.

A good rule is to describe what you actually plan to do rather than choosing a broad activity simply because it sounds convenient.

Step 2: Choose a Legal Structure

One of the most important decisions when starting a business in Belgium is choosing the legal structure.

For many entrepreneurs, the main choices are a sole proprietorship or a company such as an SRL, known as a BV in Dutch.

The right option depends on your expected income, business risk, investment needs, partners and plans for growth.

Sole Proprietorship

A sole proprietorship is generally the simplest way to start a business in Belgium. You operate as a self-employed individual without creating a separate legal entity.

There is no minimum capital requirement, and you do not need a notary to establish a sole proprietorship.

The accounting and administrative requirements can also be relatively straightforward compared with running a company.

This structure can make sense for freelancers, consultants, independent professionals and entrepreneurs who want to test a small business before creating a larger company.

The main issue is liability. Because the business is not legally separate from you as an individual, your personal financial exposure can be greater than it would be with a limited-liability company.

SRL or BV

The SRL, or BV in Dutch, is a common company structure in Belgium. The company has its own legal personality and is legally separate from its owners.

An SRL does not have a fixed statutory minimum capital requirement under the current Belgian company framework.

However, founders need to provide sufficient starting resources for the planned business and prepare a financial plan.

An SRL also requires a notarial incorporation process. This structure can be useful for entrepreneurs who are building a larger business, working with partners, taking on greater commercial risks or planning to hire employees.

Which Business Structure Should You Choose?

There is no single structure that is right for everyone. A sole proprietorship is generally simpler and cheaper to establish.

An SRL or BV involves more administration and setup costs but creates a separate legal entity and generally offers limited liability.

A freelancer with a relatively low-risk activity may have very different needs from someone opening a construction company, restaurant or technology startup.

Do not choose a structure simply because another entrepreneur uses it. Your expected revenue, expenses, liability risks, investment requirements and long-term plans should all be considered.

Step 3: Choose Your Business Name

Once you know what your business will do, choose a name. Before committing to the name, check whether another business is already using a similar name.

Belgium distinguishes between a trade name, a company name and a trademark. A trade name is the name under which customers know the business. A company name is the official name of the legal entity. A trademark identifies products or services in the marketplace. They can be identical, but they do not have to be.

If you are building an online business, it is also smart to check the availability of the relevant domain name and social media handles before investing heavily in the brand.

Step 4: Prepare a Business Plan

You do not necessarily need a formal business plan to create a sole proprietorship. However, you should still have a clear financial plan for yourself. Before starting, estimate your expected revenue and expenses.

Think about your website, equipment, office costs, insurance, software, advertising, stock, transportation, accounting and taxes.

You should also calculate how much money you need to survive during the first few months. If you are creating an SRL, a financial plan is particularly important because Belgian company law requires founders to prepare one.

The goal is not to create a huge document. The goal is to understand whether your business can realistically support itself.

Step 5: Open a Business Bank Account

Keeping business and personal finances separate is a good idea even if you operate as a sole proprietor. For a sole proprietorship, Belgian authorities state that a separate business bank account is not legally required, although it is strongly recommended.

For companies, a bank account in the company’s name is part of the corporate setup. A separate account also makes bookkeeping much easier because you do not have to search through personal transactions to identify business expenses.

Step 6: Register Your Business

One of the most important steps is registering with the Crossroads Bank for Enterprises, commonly called the CBE or BCE. For a sole proprietorship, registration with an accredited business counter is the first official step.

You provide information about your business activities and establishment units and receive an enterprise number. The current official registration fee is 111.50 euro.

The Belgian government says that the digitalized process means a sole proprietorship can generally be operational within a few days once the necessary requirements are met.

What Is a Belgian Enterprise Number?

Every registered Belgian business receives a unique 10-digit enterprise number. This number is used when dealing with government agencies and appears on professional documents such as invoices.

If your business is subject to VAT, your enterprise number is normally activated as your VAT identification number.

The VAT number uses the same basic number with BE placed before it.

For example:

BE 0XXX.XXX.XXX

The actual number depends on the business.

Step 7: Register for VAT

VAT is one of the most important issues for new business owners in Belgium. If your business supplies goods or services that are subject to Belgian VAT, you generally need to activate your VAT identification number before starting those activities.

VAT registration can be completed online through the Belgian tax administration. You can also ask an accredited business counter or accountant to handle the procedure for a fee.

Not every activity is necessarily subject to VAT. Some activities are exempt under the Belgian VAT rules, and special schemes can apply in certain circumstances.

Belgium’s Small Business VAT Exemption

Belgium has a VAT exemption scheme for small businesses. Businesses with annual turnover below 25,000 euro can potentially use the scheme, provided they meet the applicable conditions.

Under the exemption, the business generally does not charge VAT to customers but also cannot deduct VAT in the normal way. This can be useful for some small businesses, but it is not automatically the best option.

If your business has significant expenses and regularly pays VAT on equipment, services or other purchases, the normal VAT regime may have advantages.

The threshold and conditions should always be checked against the rules applicable when you start the business.

Step 8: Join a Social Insurance Fund

If you become self-employed in Belgium, you generally need to join a social insurance fund. This is an important difference between running a business in Belgium and simply operating an informal side business.

Self-employed workers pay social security contributions that help finance social protection, including pensions, sickness and disability benefits and other social rights.

You also need to join a health insurance fund or the applicable Belgian health insurance system. Your social contributions can depend on your professional income and status.

New self-employed people may initially pay provisional contributions before their definitive income is known.

The final amount can later be adjusted based on the actual income.

Can You Start a Business While Keeping Your Job?

Yes. Belgium allows people who already have employment to become self-employed as a secondary occupation when they meet the relevant conditions.

This can be an attractive way to test a business idea without immediately leaving a full-time job.

However, being self-employed as a secondary occupation does not mean that you have no obligations.

You may still have social security contributions, taxes, accounting requirements and VAT obligations.

The Belgian government specifically recognizes self-employment as a secondary occupation for people who already work or have another qualifying status.

Step 9: Check Whether You Need a Professional License

Registering a business does not automatically give you permission to perform every type of work. Some professions and activities require additional permits, licenses or proof of professional qualifications.

The rules can depend on the activity and region. For example, certain activities involving construction, transportation, food, regulated professions or other specialized services can have additional requirements.

This is particularly important if you are a foreign entrepreneur because professional qualifications obtained abroad may need to be recognized.

Belgium’s official business portal recommends checking the requirements that apply to your specific activity before starting.

Step 10: Set Up Accounting

Every business needs to keep appropriate financial records. The exact requirements depend on your legal form, size and activities.

A small sole proprietor may have relatively simple accounting requirements, while companies generally have more formal accounting and annual reporting obligations.

Many entrepreneurs use an accountant from the beginning. An accountant can help with VAT returns, income tax, corporate tax, expenses, annual accounts, social security, payroll and tax deadlines.

This can be particularly important if you have customers or suppliers outside Belgium.

Step 11: Understand Belgian Business Taxes

Your tax situation depends heavily on the structure you choose.

Taxes for Sole Proprietors

A sole proprietor generally pays personal income tax on professional income. Belgium uses a progressive personal income tax system, meaning different portions of taxable income are taxed at different rates.

For income tax year 2026, the federal income tax brackets range from 25 percent to 50 percent, with the highest rate applying above the top threshold. These figures apply to income earned in 2026 and are relevant to the assessment year 2027.

Your final tax bill can depend on many factors, including deductible business expenses and your personal circumstances.

Social security contributions are also an important cost that self-employed people need to include in their financial planning.

Taxes for Companies

A company is generally subject to Belgian corporate income tax. The calculation is more complicated than simply applying a tax percentage to total sales.

The taxable result can depend on business expenses, deductions, adjustments and other factors. This is one reason that companies often work with professional accountants.

Step 12: Understand E-Invoicing in 2027

Electronic invoicing is one of the biggest changes affecting Belgian businesses entering 2027. Belgium introduced mandatory structured electronic invoicing for covered B2B transactions between Belgian VAT-liable businesses from January 1, 2026.

That means the requirement is already in place as you enter 2027. A standard PDF invoice sent by email is not the same thing as a structured electronic invoice.

The Belgian system is based on structured electronic data and the Peppol network. Businesses therefore need accounting or invoicing software that can send and receive compliant structured invoices.

If you are starting a business in 2027, choosing compatible software from the beginning can save you from having to change your invoicing system later.

What Is Peppol?

Peppol is a network that allows businesses to exchange standardized electronic documents, including structured invoices.

For Belgian businesses covered by the e-invoicing rules, Peppol is an important part of the system.

Instead of creating a PDF and attaching it to an email, compatible software can generate and exchange the structured invoice electronically.

The Belgian government provides information about software solutions that can support electronic invoicing.

For a new business, this means your invoicing software is now part of your basic business infrastructure, much like your bank account and accounting system.

Step 13: Prepare for Future E-Reporting

There is another important digital change that entrepreneurs should watch. Belgium is preparing a system of electronic reporting of invoice information to the tax administration.

The first phase that began in 2026 did not automatically send invoice information to the government.

However, the federal coalition agreement included a planned near-real-time e-reporting system with a target of 2028.

As of 2026, the Belgian government states that this future measure still needs to be converted into Belgian legislation.

That means entrepreneurs should distinguish between a planned reform and a rule that is already legally applicable.

For someone starting a business in 2027, the practical takeaway is simple: choose accounting software that can adapt to future Belgian e-reporting requirements.

Step 14: Register Your UBO Information

If you establish a company or another legal entity covered by the Belgian rules, you may need to register information about its ultimate beneficial owners. The UBO register identifies the individuals who ultimately own or control the entity.

This is particularly important when a company has several shareholders or a more complicated ownership structure.

New company founders should make sure the UBO requirements are handled as part of the incorporation process rather than treating them as an afterthought.

Step 15: Hire Employees

If your business grows and you decide to hire employees, the administrative requirements become more extensive.

You will need to register as an employer and deal with Belgian employment and social-security administration.

This can involve payroll, employment contracts, social-security declarations, insurance and employee reporting.

Many small businesses use a social secretariat or payroll provider rather than trying to handle every employment obligation themselves.

If you expect to hire employees, include these costs in your business plan before making your first hire.

How Much Does It Cost to Start a Business in Belgium in 2027?

There is no single startup cost that applies to every Belgian business. A simple sole proprietorship can be established with relatively low initial costs.

The official CBE registration fee is currently 111.50 euro. If you use an accredited business counter for VAT activation instead of doing it yourself online, the counter can charge a fee.

You may also need to pay for accounting, insurance, software, equipment, a website, marketing, professional licenses, office space and other business expenses.

An SRL or BV normally requires more money to establish because of the notarial process, company administration and related costs.

The important point is that there is no universal “cost of starting a business in Belgium.”

A freelance designer working from home and a restaurant opening in Brussels will have completely different startup budgets.

Can You Start a Business in Belgium With Little Money?

Yes, depending on the type of business. Some service businesses can be started with relatively little equipment.

For example, a consultant, freelance writer, web developer or digital marketer may initially need little more than a computer, software and a professional online presence.

A physical business generally requires much more capital. Restaurants, retail stores, construction companies and businesses that need inventory or specialized equipment can require substantial upfront investment.

Your business model therefore matters more than a single minimum startup amount.

What About Starting an Online Business in Belgium?

You do not need a physical store to operate a business in Belgium. You can run an online business selling products or services from Belgium.

Examples include e-commerce, software, consulting, digital marketing, online publishing, affiliate businesses, online education, web development and digital products.

But an online business is still a real business. You may need to deal with VAT, consumer rights, privacy rules, invoices, accounting and EU regulations.

If you sell to customers in other European countries, additional VAT rules may apply.

International e-commerce businesses should therefore understand where their customers are located and which VAT rules apply to those transactions.

Can an American Open a Business in Belgium?

Yes, but Americans need to pay particular attention to immigration and professional-card rules.

The fact that someone has enough money to start a company does not automatically give them the right to live and work as a self-employed person in Belgium.

A U.S. citizen who wants to establish a business and actively work in Belgium should check the applicable residence and professional-card requirements before beginning the process.

There can also be U.S. tax considerations for American citizens living abroad.

Because Belgian and U.S. tax systems can interact in complicated ways, an American entrepreneur with significant business activity should consider advice from professionals familiar with both systems.

Can You Start a Business in Belgium Without Living There?

It can be possible to establish certain business structures without being physically resident in Belgium, but the requirements depend on the legal structure, business activity and the person’s circumstances.

This is different from having the right to personally live and work in Belgium.

Non-EU entrepreneurs should pay particular attention to immigration and professional-card rules if they intend to move to Belgium and personally operate the business.

Is Belgium a Good Place to Start a Business?

Belgium gives businesses access to the European Union’s single market and has established infrastructure, financial services and a developed economy.

It also has a relatively detailed administrative and tax system. For an entrepreneur, that means there are both opportunities and costs to consider.

A business should not be judged simply by looking at the headline tax rate. You also need to consider social security, accounting, labor costs, VAT, operating expenses, permits and the structure of the business.

The right decision depends on what you are building.

Important Changes for Entrepreneurs in 2027

Entrepreneurs entering 2027 should pay attention to several areas. The first is electronic invoicing.

The mandatory structured B2B e-invoicing system introduced in 2026 will continue into 2027. New businesses should therefore have compliant invoicing software from the beginning.

The second is the development of electronic reporting. Belgium has announced plans for near-real-time reporting of certain invoice data, with a target of 2028, although the government information available in 2026 makes clear that the measure still needs to be converted into Belgian law.

The third area is social security and pensions. A major Belgian pension reform approved in 2026 contains changes that will take effect progressively, with most provisions entering into force on January 1, 2027.

The reform affects the way career conditions and pension rights are calculated, including rules relevant to self-employed workers.

These changes are another reason entrepreneurs should keep their accounting and social-security records accurate from the beginning.

A Practical Example of Starting a Business in Belgium in 2027

Imagine an American entrepreneur living legally in Belgium who wants to start a small consulting company.

The first step would be checking whether the person has the right to carry out self-employed activity in Belgium.

Next, the entrepreneur would decide whether a sole proprietorship or an SRL/BV is more appropriate.

They would then choose the relevant NACEBEL activity codes and check whether their profession requires specific qualifications or permits.

After choosing a business name, the entrepreneur would arrange the required bank account and register the business with the Crossroads Bank for Enterprises.

The entrepreneur would then receive an enterprise number and activate VAT if the activity is subject to VAT.

Next, they would join a social insurance fund and arrange health insurance coverage.

The final setup would include accounting and invoicing software capable of handling Belgium’s structured e-invoicing rules.

If the entrepreneur later hires employees, additional employer registrations and payroll obligations would apply.

The exact steps can differ depending on nationality, region, profession and company structure.

Belgium Business Startup Checklist for 2027

Before launching your business, make sure you have considered the following:

Confirm that you have the legal right to be self-employed in Belgium.
Check whether you need a professional card.
Check whether your profession requires recognition of qualifications.
Choose your business activity.
Select the appropriate NACEBEL codes.
Choose a business name.
Decide whether you want a sole proprietorship or company.
Prepare a business plan.
Prepare a financial plan if required.
Open the appropriate bank account.
Register with the Crossroads Bank for Enterprises.
Obtain your enterprise number.
Activate your VAT number if required.
Check whether the small-business VAT exemption applies to you.
Join a social insurance fund.
Join a health insurance fund.
Check professional licenses and permits.
Set up accounting.
Choose compliant electronic invoicing software.
Make sure your software can send and receive structured invoices through Peppol where required.
Register UBO information if applicable.
Arrange appropriate business insurance.
Register as an employer if you plan to hire workers.
Keep accurate financial records.
Monitor changes to Belgian tax and business regulations.

Starting a business in Belgium in 2027 does not have to be complicated, but it does require planning.

For a small freelancer or independent professional, a sole proprietorship can offer a relatively simple way to get started.

For a business with greater risks, multiple owners or ambitious growth plans, an SRL or BV may be more appropriate.

The most important thing is to understand your obligations before you start trading.

Register the right activities, choose the appropriate legal structure, deal with VAT and social security, keep your accounting organized and make sure your invoicing system is ready for Belgium’s digital requirements.

If you are starting in 2027, electronic invoicing should be part of your setup from day one rather than something you deal with later.

And if you are planning beyond 2027, keep an eye on Belgium’s proposed e-reporting system and other tax reforms. Some changes have already been announced, but not every announced reform is yet a final legal obligation.

Belgium’s business environment is becoming increasingly digital, so choosing flexible accounting and invoicing software can make life easier as your company grows.

Frequently Asked Questions

Can an American start a business in Belgium in 2027?

Yes. However, Americans are generally treated as non-EU nationals for Belgian self-employment purposes and may need a professional card unless an exemption applies.

How much money do I need to start a business in Belgium?

There is no universal minimum amount for every business.

A sole proprietorship has no minimum capital requirement, while the real startup cost depends on your business model, equipment, premises, accounting, insurance, marketing and other expenses.

Can I start a business in Belgium without creating a company?

Yes. You can operate as a sole proprietor without creating a separate legal entity.

What is the easiest business structure in Belgium?

For many small entrepreneurs, a sole proprietorship is the simplest structure because it does not require a notary or minimum starting capital.

However, the simplest structure is not necessarily the best structure for every business.

Does an SRL or BV require minimum capital?

There is no fixed statutory minimum capital requirement for an SRL/BV under the current Belgian company framework.

However, founders must provide sufficient starting resources for the planned business and prepare the required financial plan.

How much is business registration in Belgium?

The current official CBE registration fee is 111.50 euro.

Additional costs can apply if you use professional services or need permits, licenses or other business services.

Do I need a VAT number in Belgium?

If your business carries out activities subject to Belgian VAT, you generally need to activate your enterprise number as a VAT identification number.

Some activities are VAT-exempt, and eligible small businesses may use the small-business exemption scheme.

What is the Belgian small-business VAT exemption?

Belgium has a small-business VAT exemption for businesses meeting the applicable conditions, including a current annual turnover threshold of 25,000 euro.

Businesses using the scheme generally do not charge VAT but cannot deduct VAT in the normal way.

Is e-invoicing mandatory in Belgium in 2027?

Yes, for covered B2B transactions between Belgian VAT-liable businesses.

The structured electronic invoicing requirement began on January 1, 2026, so it remains in effect in 2027.

Is a PDF invoice enough in Belgium?

For transactions covered by the structured B2B e-invoicing obligation, a PDF sent by email is not a substitute for the required structured electronic invoice.

What is Peppol?

Peppol is the network used to exchange standardized electronic business documents, including structured invoices.

Belgian businesses covered by the e-invoicing rules generally need compatible software capable of participating in the system.

Can I run a Belgian business while working a full-time job?

Yes. You can potentially become self-employed as a secondary occupation if you meet the applicable conditions.

However, taxes, social security and other business obligations can still apply.

Do I need an accountant to start a business in Belgium?

Not necessarily. Some entrepreneurs manage simple businesses themselves, but an accountant can be especially useful if you operate a company, have employees, conduct international transactions or have complicated VAT and tax obligations.

What business changes should I watch in 2027?

The continued application of mandatory B2B e-invoicing is one of the most important practical issues.

Entrepreneurs should also monitor Belgium’s planned e-reporting system and the implementation of the country’s broader tax and pension reforms.

The government has discussed near-real-time e-reporting for 2028, but the measure still requires Belgian legislation before it becomes a final legal obligation.

Can a non-EU citizen start a business in Belgium?

Yes, but non-EU, non-EEA and non-Swiss nationals generally need to check professional-card requirements and applicable residence rules.

The exact requirements depend on the person’s situation and the region where the business will be established.

How long does it take to start a sole proprietorship in Belgium?

The Belgian government says the digitized registration process can allow a sole proprietorship to become operational within a few days once the necessary requirements are fulfilled.

What should I do before starting my business?

Start by confirming that you can legally carry out the activity, choosing the right business structure, identifying the correct NACEBEL codes, checking permits, registering the business, handling VAT and social security, and setting up accounting and compliant invoicing.