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🕐 Updated: January 2025 — Official sources
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⚖️ Art. 30bis & 30ter — Belgium

Invoice withholding obligation simulator

Calculate in a few clicks whether you must apply a tax withholding (15 %) or social withholding (35 %) when paying a sub-contractor.

🔍 Withholding calculator

Fill in the information to obtain the amount to withhold and remit.

1
Activity
2
Situation
3
Amounts
💡 The withholding obligation applies to specific sectors. Indicate the type of activity of the contract with your sub-contractor.
📋 Sub-contractor / contractor situation Check checkobligationderetenue.be before payment. The verification is only valid on the same day.
€
Amount excl. VAT — withholding is always calculated on the excl. VAT amount
📊
Withholding rates
15 %
Tax debts
→ FPS Finance
Social debts
→ NSSO
Both withholdings may apply simultaneously. Always calculated on the excl. VAT amount.
⚖️
Who is concerned?
  • Real estate works (construction, renovation, demolition, electricity, plumbing…)
  • Delivery of ready-mix concrete
  • Building cleaning (art. 30ter)
  • Security & surveillance (art. 30ter)
  • Meat sector (art. 30ter)
  • Excluded: private individuals for strictly private use, agriculture, horticulture, forestry
⚠️
Sanctions & risks
  • Administrative fine = amount of the omitted withholding (max. €10,578.23 for 2026)
  • Joint liability for payment of the sub-contractor's debts
  • Your company may appear in red on checkobligationderetenue.be
  • The verification is valid only on the day it is performed
🏦
Payment details
Official bank details are available directly on the bodies' websites. Check them before each payment to ensure they are up to date.
🏛️
Social debts → NSSO
socialsecurity.be — official details
→ 💼
Tax debts → FPS Finance
finances.belgium.be — official details
→
🔗
Verify a company

Check the official status of your sub-contractor before any payment on the official Belgian Social Security website.

🔍 Verify on checkobligationderetenue.be →
ℹ️ This simulator is provided for informational purposes only. The calculated amounts are indicative and do not constitute legal or accounting advice. They do not replace an official verification on checkobligationderetenue.be. Consult an accountant or FPS Finance for any specific situation. Belgian legislation — Art. 30bis and 30ter of the Act of 27 June 1969.
🔒 The links on this site point to official Belgian bodies. As a precaution, verify that the URL displayed in your browser corresponds to the domains finances.belgium.be, socialsecurity.be, checkobligationderetenue.be ou onss.be. This site will never ask you for bank details.
⚠️ Warning — Indicative value only: The results obtained via the tools and simulators on this site have indicative value only and have no legal, tax or accounting value. The calculations are based on the legal provisions in force at the date of their last update and are subject to change. La Caverne de la Compta makes every effort to keep this data up to date but cannot guarantee its accuracy or completeness. La Caverne de la Compta cannot under any circumstances be held liable for direct or indirect damages resulting from the use of the information obtained. The user is solely responsible for decisions made on the basis of the simulation results. Consult a certified accountant, tax adviser or notary before any decision. La Caverne de la Compta is not a licensed financial, tax or legal adviser and the published information does not constitute personalised advice in any case. — Full legal notices

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