If your company meets the conditions for non-activity, you must provide a certificate of non-activity to your social security fund in order to be exempted from the social security contribution (at the National Institute for the Social Insurance of the Self-Employed (NISSE)).

The certificate of non-activity covers one or more full calendar years. You can apply for it after submitting your company's tax return(s) for the relevant taxable period.

Check if you can act on behalf of your company

You should:

• either be the legal representative of the company (in French),
• or have been assigned a 'role' as an employee by the legal representative.

The role to be assigned is: 'FPS Fin Appointment Own Company’ (property: 'Appointment Biztax').

Check 'My eGov role management' (more information on role administration - in French) in order to create that role.

Log in to MyMinfin

• Log in via itsme® or with your identity card (eID) (connectionproblems?).
• Select the appropriate profile to act on behalf of your company.
• In the list, select 'Certificate of non-activity (exemption from social security contribution - NISSE)' (under My interactions > Apply for a document).
• Complete the form and clearly indicate the year(s) for which you are applying for the certificate.
• Attachments are optional. If necessary, attach any documents proving that no activities took place during a calendar year.
• Do not attach documents that you have already attached to your corporate income tax or non-resident corporate income tax returns.
• The certificate (or reasoned refusal) will be available in MyMinfin within 10 working days* under:
  • My certificates > History of applications, or
  • My documents.

  *Except if your application for a certificate relates to the last tax assessment year. It will only be dealt with within that time limit as from August.

Check if you have the right mandate

You must have an active Biztax mandate (in French) in your customer's name.

Also check if you can act on behalf of your company

You should also:

• either be the legal representative of the company (in French),
• or have been assigned a 'role' as an employee by the legal representative.

The role to be assigned is: 'FODFin Mandate executor' (property: 'Biztax Mandate executor').

Check 'My eGov role management' (more information on role administration - in French) to create that role.

Log in to MyMinfin

• Log in via itsme® or with your identity card (eID) (connectionproblems?).
• Select the appropriate profile to act on behalf of your company.
• In the list, select 'Certificate of non-activity (exemption from social security contribution - NISSE)' (under My interactions > Apply for a document).
• Complete the form and clearly indicate the year(s) for which you are applying for the certificate.
• Attachments are optional. If necessary, attach any documents proving that no activities took place during a calendar year.
• Do not attach documents that you have already attached to your corporate income tax or non-resident corporate income tax returns.
• The certificate (or reasoned refusal) will be available in MyMinfin within 10 working days* under:
  • My certificates > History of applications, or
  • My documents.

  *Except if your application for a certificate relates to the last tax assessment year. It will only be dealt with within that time limit as from August.

Yes, but your application will take longer to process than if you submit it online through MyMinfin.

As the company's manager or mandatory, you can apply for the certificate via e-mail, telephone or by post from the competent department:

• companies subject to corporate income tax: in the Office directory, select 'Corporate income tax return', then click 'Search' and fill in the fields.
• companies subject to non-resident income tax: in the Office directory, select 'Non-resident income tax return - companies', then click 'Search' and fill in the fields.

Please clearly state in your application:

• the company details: company name and number,
• the year(s) for which you are applying for the certificate.

You will receive the certificate (or a reasoned refusal) by letter, within 15 working days. *Except if your application for a certificate relates to the last tax assessment year. It will only be dealt with within that time limit as from August.

In most cases, your certificate will also be available in MyMinfin.

Does your company's financial year correspond to a calendar year?

You can apply for the certificate for a calendar year after you have submitted the tax return for the financial year relating to that year.

Example:
You want a certificate for the year 2024. Your company's financial year runs from 1 January to 31 December 2024. You can then apply for a certificate after you have submitted the tax return for tax assessment year 2025.

Your company's financial year does not correspond to a calendar year?

You can apply for the certificate for a calendar year after you have submitted the tax returns relating to that year.

Example:
You want a certificate for the year 2024. Your company's financial year runs from 1 July to 30 June. You can then apply for a certificate after you have submitted the tax returns for tax assessment years 2025 and 2024.

• For the financial year running from 1 July 2024 to 30 June 2025, you must submit your tax return for tax assessment year 2025.
• For the financial year running from 1 July 2023 to 30 June 2024, you must submit your tax return for tax assessment year 2024.

Does your application for a certificate concern the last tax assessment year?

We need to be able to process your tax return to check whether you meet the conditions for obtaining a certificate of non-activity. If you have submitted your tax return at the launch of Biztax, we will only be able to process your application from August onwards.