Withholding obligation
Responsibility for paying your supplier's debts
If you have a supplier who performs real estate work or security work or work related to the meat sector or delivery of ready-mix concrete for you, you are jointly and severally liable for their tax and social debts.
In the event that the contractor or subcontractor with whom you contract has debts to the tax authorities or social security, the FPS Finance and the NSSO can then hold you, as co-contractor, jointly liable for these debts, unless you strictly comply with the obligation to withhold on invoices, and correctly pay these to the NSSO and/or the FPS Finance.
Please note that for work carried out for an individual who uses the property for strictly private purposes, there is no obligation to withhold payment.
Verification of your supplier's tax and social security debts
You can check on the " Check Obligation de retrait " website whether you must make and pay a deduction on invoices presented for the execution of real estate work, security and/or surveillance work or certain activities in the meat sector, carried out by a specific company.
You simply need to enter the company number concerned to find out if there is an obligation to withhold payment to the FPS Finance and/or the National Social Security Office.
You can view your social security debts in more detail at this link: https://ppr.prd.pub.socialsecurity.be/app005/ppr/public/faces/html/secured/securedConsultRetainment.xhtml?language=fr_BE&login.type=enterprise
If your supplier has no tax debt
You can create a certificate confirming your obligation to withhold payment. This certificate is valid for a limited time, until the date indicated. If you pay the invoice by this date, you do not need to withhold anything. If you pay the invoice after this date, you must check the website again before making the payment.
If your supplier has tax debts
The withholding is 15% of the invoice amount (excluding VAT) in the event of an obligation to withhold for the FPS Finance and 35% of the invoice amount (excluding VAT) in the event of an obligation to withhold for social security.
For tax debts owed to the FPS Finance:
- Is the invoice amount less than 7,143.00 euros (excluding VAT)?
You must withhold 15% of the invoice amount (excluding VAT).
- Is the invoice amount equal to or greater than 7,143.00 euros (excluding VAT)?
You must ask your contractor or subcontractor for a statement of the amount owed. This statement is valid for 20 days. If you pay within these 20 days, there are two possibilities:
The amount of the debt on the certificate is less than 15% of the amount to be paid (excluding VAT): you must limit the withholding to the amount shown on the certificate.
The amount of the debt on the certificate is greater than 15% of the amount to be paid (excluding VAT): you must withhold 15% of the total value of the invoice (excluding VAT).
You still have two obligations:
-Pay the withheld amount of the invoice to the FPS Finance
Transfer it to account number BE33 6792 0023 2046 (BIC PCHQBEBB). You are required to include the following information in the payment details, in this order:
the company number of the contractor or subcontractor (not your own company number)
the name of the contractor or subcontractor
the amount and date of the invoice
-Keep a copy of the invoice available
If you have withheld an amount from an invoice that you owe to a contractor or subcontractor, keep a copy of that invoice.
Regarding tax debts to the National Social Security Office (ONSS):
If the contractor has outstanding social security contributions, you must withhold 35% of the amount owed and pay it to the National Social Security Office (IBAN: BE76 6790 0001 9295; BIC: PCHQBEBB). The online service also allows you to prepare the payment of the withheld amount to be made on behalf of a contracting party.
Secure payment method available at this link: https://ppr.prd.pub.socialsecurity.be/app005/ppr/public/faces/html/secured/securedConsultRetainment.xhtml?language=fr_BE&login.type=enterprise
The contractor concerned receives in their eBox Enterprise and/or on paper a notification of your invoice deduction.
Sources: https://finances.belgium.be/fr/E-services/check-obligation-de-retenue
https://www.socialsecurity.be/site_fr/employer/applics/30bis/index.htm
Excerpts from articles provided for informational purposes, originating from external sources that may no longer be adequate.
ASCEND ACCOUNTANT disclaims all liability related to these items.