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

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).
• 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. Choose how you’ll handle accounting (accountant/software).
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 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.