Briefing

Ordering before New Year is worth €566 to €879 over five years. The four-figure deadline is 2029.

The article 66 step-down, the date that fixes the rate, and what belongs on the file.

Three instruments, one obligation. Who is in, what counts as compliant, what it costs to get wrong, and four things widely repeated that are not the law.

Dokus opens its beta by invitation: documents captured automatically, Peppol, cashflow.

You have a choice about how your 2026 portfolio gains are taxed. The legal deadline is 31 August; your bank may have closed it in May.

Art. 265/1 WIB 92: the choice must reach the withholding agent by 31 August 2026 at the latest, but art. 85/1 KB/WIB 92 lets each institution set an earlier cut-off.

If the VAT left your account on time, do not pay it twice. If it did not, pay now.

Match each notice to its period and to the provision-account movement before answering it — the waiver covers the fault, not the debt.

Your 2025 accounts were due 31 July. From 1 September, being late starts costing money on a fixed scale.

The surcharge ladder opens 1 September: €151 / €504, then €227 / €755, then €453 / €1,510 — by the model filed, not the size class.

A director has to draw EUR 51,000 this financial year or the company can lose the reduced rate. The widely quoted EUR 50,000 is wrong.

Art. 215, 3rd para, 4° WIB 92: base EUR 25,000, coefficient 2.0592, applicable amount EUR 51,000 for AY2027 — plus a separate excessive-benefits exclusion ground.

Your invoices go out fine. The question is whether the ones addressed to you ever arrive.

Deduction, the €1,500 / €3,000 / €5,000 scale and the three-month reset, read from the receiving side.

ViDA changes cross-border invoicing from 2030. Belgium is already mostly prepared.

ViDA adds EU digital reporting and cross-border e-invoicing on top of Belgium's domestic mandate.

Software income is back in the 15% regime — with a smaller net benefit than 2022.

Art. 17 CIR reopens to software from income year 2026; the 50%/25% flat-rate cost deduction is gone without an artist certificate.

10%, 20% or 40% back on the same purchase — which one applies is decided before you invest.

Art. 68–77 CIR restructured into three pillars for assets from 1 January 2025; the thematic 40% requires certificates.

Airbnb, Uber, Vinted and Bolt already report your income. The question is whether your return matches.

DAC7 data reaches FPS Finance since 2024; from 2025 it feeds systematic risk analysis and targeted audits.

The 15% era ended on 30 June 2026 — dividends attributed or made payable since then withhold at 18%.

Programme Law of 30 May 2026: the VVPRbis rate is 18% on dividends attributed or made payable from 1 July 2026, aligned with the liquidation reserve.

A new petrol or diesel company car now deducts at 0%. The decision runs on drivetrain and date.

Art. 66 CIR: 0% for new combustion cars from 1 January 2026; PHEVs only for the self-employed; EVs step down from 2027.

Hiring, equipment, pricing, losing a client — how to model the decision before making it.

Provisional versus regularised, the quarterly rhythm, and how to plan the cash for both.

Where spreadsheet bookkeeping breaks, and what moving off it changes.

What connecting the bank actually changes: payments matched to invoices, VAT prep, and a current cash position.

What software automates, where an accountant still matters, and the setup that uses both.

Scope, deadlines and setup for the Belgian e-invoicing mandate — in force since January.

Your invoice left via Peppol and never arrived. The five failure modes, and how to fix each.

Every 2026 deadline — VAT, social contributions, voorafbetalingen — month by month, with the amounts.

The five costliest VAT deduction mistakes, with the euro amounts attached.

Contributions are billed on income from three years ago. The correction arrives later — and it is rarely small.

Peppol, CODA, structured statements — how invoices and bank data actually reach your accountant.

What to file, when, and the mistakes that cost money at quarter-end.

Why manual data entry is ending, and what replaces it.