Belgian companies that grant remuneration to certain service providers, intermediaries or other beneficiaries must assess each year whether they are required to prepare and file Forms 281.50. For many taxpayers, this reporting obligation continues to require close attention, while the tax consequences of non-compliance may be significant.
With the filing deadline of 29 June 2026 for calendar year 2025 approaching, it is advisable to verify in due time whether your organisation complies with all applicable obligations.
When is a Form 281.50 required?
A Form 281.50 must be prepared for payments that are regarded as professional income in the hands of the beneficiary, such as:
- commissions and brokerage fees;
- fees and consultancy remuneration;
- benefits in kind, such as gifts, gadgets, incentives, travel, etc.;
- commercial rebates not mentioned on the sales invoice;
- expenses incurred on behalf of the beneficiary.
❗This obligation applies regardless of whether the beneficiary is established in Belgium or is subject to taxation in Belgium.
When is no form required?
Since 2021, a number of important exceptions apply.
- Small amounts – threshold of EUR 250 per beneficiary per calendar year: No form is required where the total remuneration or benefits per beneficiary do not exceed EUR 250 (excluding VAT) per calendar year.
- Supplies of goods or services by VAT taxable persons established in the EEA: Where the supplier or service provider is established in the EEA (EU + Norway + Iceland + Liechtenstein) and an invoice or equivalent document has been issued in accordance with the VAT rules, no form is required.
Equivalent documents include, among others:
- a credit note;
- a simplified invoice;
- a specific VAT document (for example within a Belgian VAT group).
This also means that a reporting obligation doesapply where the supplier or service provider is established outside the EEA (for example in the UK, the US or Switzerland), even if an invoice or equivalent document has been issued.
Why is this reporting important?
Expenses for which no form has been prepared, the deductibility as business expenses may be disallowed by the tax authorities. In addition, taxpayers may be subject to the special assessment on secret commissions at a rate of 100% or 50%, depending on the circumstances.
Administrative fines ranging from EUR 50 to EUR 1,250 may also be imposed in the event of incomplete or late filing.
Deadline: 29 June 2026
Forms 281.50 must be filed no later than 29 June 2026 via Belcotax-on-web.
A timely review helps prevent unpleasant surprises and allows any shortcomings to be corrected in advance.
How HLB can assist you
Our team will be pleased to support you with:
- identifying payments subject to the reporting obligation;
- assessing whether any exceptions apply;
- preparing and filing Forms 281.50 via Belcotax-on-web.
Do you have any questions or would you like assistance?
Please feel free to contact your trusted HLB adviser.
