Sheet obligation 281.50: avoid heavy penalties!
July 2023 – In Belgium, the tax deductibility of dependent professional income for the Belgian debtor only applies when these expenses are reported to the Belgian tax authorities via a specific fiche.
This reporting obligation applies not only to classic wages of 'employees' (sheet 281.10) and 'directors' (sheet 281.20) but also to 'fees in general' (sheet 281.50).
For calendar year 2022, you must submit these chits by 29 June 2023.
There is no chit requirement:
if the recipient of the payments concerned is subject to Belgian accounting legislation and issued a VAT-compliant invoice
for payments below EUR 250 per beneficiary per year
if the service provider is established in a member state of the European Economic Area (EEA) and an invoice or other document has been drawn up.
Those who fail to comply with this fiche obligation risk a separate secret commission assessment. That assessment is subject to a separate flat corporate tax rate of 50% (if the recipient is a company) or 100% (if the recipient is a natural person) of the unreported costs. This assessment of undisclosed commissions is no longer tax deductible.
