01/03/2016: New threshold amount of 500.000 euro for work on construction projects

For all work on construction projects starting March 1, 2016, the registration of attendance is compulsory for projects reaching or surpassing a threshold amount of EUR 500.000 (VAT excluded) instead of EUR 800.000.

Mandatory identification with VAT number

A reliable identification of employers and self-employed persons is essential to ensure the correct operation of the obligation to notify and to avoid errors. For this reason, starting from 12/18/2014, you are requested to enter your VAT number just once if you are a company that is established in a member country of the European Union. As soon as you have entered your VAT number, one-time, the details of your company will be completed in advance on the basis of the latest known data during your following Limosa declaration.

Duty to submit declaration of works and presence registration

Are you as a contractor directly concluding a contract with the contractor (construction management) for works on real property on Belgian territory?
In this case you are probably required to submit a declaration of works and presence registration.

The Limosa information in QR code

Starting from 14 April 2015 the QR code on the L1 declaration certificate contains the most important information from the Limosa declaration in electronic format. Users who wish to do so, can therefore develop tools with which they can save this information by just scanning the QR code.
Read more about the QR code.

Working in Belgium: Limosa

You are a foreign employer and you want to employ your employees temporarily or partially in Belgium.

You are an independent established abroad and you come to work temporarily or partially in Belgium.

Then you first have to report these activities.

How to start

  1. Create an account

    Before being able to do Limosa-reports, you have to dispose of a username and password. So first, you have to make an account.
  2. Report your activities with the online-service "Limosa-reporting duty"

    When perform as non-Belgian employer or independent temporary or partially assignments in Belgium, you have to - after making an account - report your activities in Belgium beforehand.

    The Limosa-reporting duty is your key to proper temporary or partial employment in Belgium.

  3. Are there other obligations that you must satisfy?

    Besides the reporting duty, you possibly have to meet other obligations. Some of these legal obligations require additional administrative formalities and/or financial contributions. For others you have to respect certain minimum requirements.

    To help you further, you can find hereby an overview of these other obligations that could maybe apply in the framework of a temporary employment / service in Belgium.

    Before you come to Belgium:

    While you are staying in Belgium:

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Belgian Limosa users

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