As a self-employed person

What must you do if as a self-employed person you are paid for artistic services provided for someone?

The status of artist determines that you are viewed as an employee if you provide an artistic service for someone. However, if you wish, you can opt for the status of a self-employed person. You must be able to demonstrate that you are socio-economically independent.

What must you do if you want to establish yourself as a self-employed person?

In principle, as an artist you are self-employed in your main occupation. In certain cases, you can also establish yourself as self-employed in your secondary occupation. In both cases, you have a number of obligations:

Register with an ‘enterprise counter’ (ondernemingsloket): these counters will assign you an enterprise number. The list of recognised enterprise counters can be found on the website of the FPS Economy.
Register with a social insurance fund for self-employed persons: you are obliged to pay social security contributions to one of the social insurance funds you will find on the website of the National Institute for the Social Security of the Self-Employed (NISSE).
Register with an ‘enterprise counter’ (ondernemingsloket): these counters will assign you an enterprise number. The list of recognised enterprise counters can be found on the website of the FPS Economy.
Register with a health insurance fund: you must register with a health insurance fund of your choosing. You will find the list on the website of the National Institute for Health and Disability Insurance (Rijksinstituut voor ziekte- en invaliditeitsuitkeringen - RIZIV).
Apply for a VAT number: as a self-employed person with an activity that is liable for VAT, you must apply for a VAT number. Only if you are exempt from VAT is this not the case, but even then you sometimes have to apply for a VAT number if you undertake transactions abroad. Find out more about VAT.
Apply for a declaration of self-employment: send your form to the Artists’ Commission. The information sheet can be downloaded from the website of the National Institute for Health and Disability Insurance (RIZIV). Applying for a declaration of self-employment is not compulsory.

Do you have to pay taxes and social security contributions?

Taxes: in principle, because of the status of artist, your earnings are professional earnings. But because tax legislation has not changed, as an artist you can still enter these earnings as sundry earnings if the activity is an occasional one. You then pay 33% taxes, but may not put forward a fixed expenses amount.
If you declare it as professional earnings, you pay 25 to 50% taxes, once expenses have been deducted. Find out more about your tax return.
Social security contributions: as a self-employed person, you pay social security contributions (from 22% to 14.16%) to a social insurance fund for the self-employed. This entitles you to:
- pension;
- medical care and benefits in the event of illness;
- family benefits (including child benefit);
- temporary income-replacement benefits and retention of rights in the event of bankruptcy (for up to 12 months).
VAT: as a self-employed person you are liable for VAT. However, you do not always have to charge VAT. Find out all about VAT.

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