LIMOSA Declaration: A Guide for Contractors Working in Belgium

Foreign contractors planning to work as self-employed in Belgium are required to submit a LIMOSA declaration before starting their contract.  Several contractors that we assist at Contractor Taxation had questions about this requirement and how to go about filing.  Here is how we explained the LIMOSA declaration to them:

What is LIMOSA?

The LIMOSA declaration and certificate is an administrative document that is mandatory for all self-employed employees in Belgium.

It must include the following work details:

• the terms and dates of your work
• terms of your contract
• type of service performed
• name of your client and place of work

You will also include the VAT number in the country where you live, as well as a number of personal identification details.  Keep in mind that this is different from the work and residency permits that may be required of some international contractors in Belgium.

Who should fill in the LIMOSA declaration?

Every non-exempt, a foreign contractor must fill in the LIMOSA declaration forms online.  You are exempt if you work less than five days a month in Belgium, so most contractors will need to file the declaration.  You have to file it yourself, in other words, your client cant do it for you.

How can you file a LIMOSA declaration?

This is filed online with all of the required details.  You will need to include the following personal details, in addition to the work details:

• Email address
• Full name
• Date of birth and gender
• Home address
• Home ID number (i.e. passport)
• Phone number

When should you file a LIMOSA declaration?

You will need to file your LIMOSA declaration online and get a receipt (the LIMOSA-1 certificate) before you begin work.  The reason is that you have to give the receipt to your Belgian client, or they are required to report you to the authorities.

There is a benefit to having this declaration since it does assure your client that you are a credible international contractor registered in Belgium, and that you have all the necessary work approvals and identification.

How long is the LIMOSA declaration valid?

The maximum validity is 24 months (initial 12 months with a 12-month extension), and then you will have to file a new one.  If you start a new contract or client, you will also have to file another declaration for that job.

Using Contractor Taxation

The LIMOSA declaration is one example of how we advise and assist contractors with their international clients and projects.  When you venture outside your home country you will face a wide array of new and unique regulations to work as a contractor.  At Contractor Taxation, we are prepared to help you with all aspects of your international contracts, including local registration, taxation, work permits, and secure payment methods.

Please contact us if you have questions about contracting in Belgium, and you can also look at our Belgium guide for more information on working in that EU member state