Student self-employed: started up — what now? (VLAIO checklist).

Details

• Source: https://www.vlaio.be/nl/begeleiding-advies/start/ondernemen-als-student-zelfstandige/je-bent-opgestart-en-bezig-met-je-student-onderneming-wat-nu
• Organisation: VLAIO
• Who it’s for: student self-employed people who have started and are running their business
• What is it? Practical checklist with post-start obligations
• Cost / support: —
• Timing / deadlines: activate your VAT number within 30 days of your enterprise number being activated; tax return via MyMinfin (Tax-on-web): for assessment year 2026 the regular deadlines were 30 June (paper) and 19 July (Tax-on-web), both passed; if you declare specific income such as self-employed income, you can still file online until 31 October 2026 (extended, originally this was 16 October); the FPS Finance announces the assessment year 2027 deadlines in spring 2027; other VAT deadlines according to the VAT calendar

What is it?

This VLAIO page brings together the main administrative and practical obligations after you start as a student self-employed. It helps you stay compliant with VAT, permits, accounting, insurance and tax obligations, with extra attention to correct invoicing and (from 2026) B2B e-invoicing.

What do you get?

• Overview of what you should arrange (VAT, permits, accounting, insurance, filings).
• Guidance on which type of bookkeeping you need (and when simplified bookkeeping is allowed).
• Clarity on how you keep those books: with a sole proprietorship usually yourself using accounting software (Dexxter, Accountable), with a company through an accountant.
• Extra information about the small business VAT exemption vs. the normal regime and related obligations.
• Notes on tax returns and tax-free allowance (student self-employed context).
• Attention points around invoicing and mandatory B2B e-invoicing from 01/01/2026.

Rules/thresholds (if relevant)

• Small business VAT exemption: annual turnover < €25,000 (excl. VAT), with exceptions (see source).
• Simplified bookkeeping may apply for businesses with turnover < €500,000 (excl. VAT), with excluded sectors (see source).

Checklist (high level)

1. Activate your VAT number within 30 days.
2. Check and arrange any permits.
3. Arrange your bookkeeping. Do you have a sole proprietorship with simplified (single-entry) bookkeeping — the situation of almost every student self-employed? Then in practice you do it yourself with accounting software such as Dexxter or Accountable. Are you not working from a sole proprietorship (a company means double-entry bookkeeping) or is your tax situation complex? Then an accountant is the way to go. A combination also works: keep the books yourself in software, accountant for the year-end closing.
4. Arrange (mandatory) insurance and consider additional cover.
5. File VAT returns on time (or comply correctly with the exemption regime).
6. File your personal tax return via MyMinfin (Tax-on-web) before the deadline (for assessment year 2026 this was 30 June by post or 19 July via Tax-on-web, both passed; with specific income such as self-employed income you can still file online until 31 October 2026, extended from 16 October; the assessment year 2027 deadlines follow in spring 2027), and consider prepayments where relevant.
7. Invoice correctly; prepare for mandatory B2B e-invoicing from 2026.
8. Comply with withholding obligations if applicable.
9. Hire people correctly (freelancers, student workers, employees) if relevant.

Practical

• Link to the source: https://www.vlaio.be/nl/begeleiding-advies/start/ondernemen-als-student-zelfstandige/je-bent-opgestart-en-bezig-met-je-student-onderneming-wat-nu
• Sub-topics covered on the page: VAT activation, permits, bookkeeping, insurance, VAT schemes, taxes, invoicing/e-invoicing, withholding obligation, hiring staff, opportunities within your educational institution.
• Contact (as listed): FPS Finance Contact Centre 02 572 57 57 (for VAT return / Intervat questions).