Advance payments

Advance payments for the self-employed and liberal professions

  • How can I carry out an advance payment?

    You want to carry out an advance payment, but you don’t know how to do it? Do it in an easy way - online via MyMinfin. Therefore, you pay automatically on the correct bank account number and with the correct specific reference. All you need to do is to mention the amount you wish to pay and to click then on “Payer en ligne/Online payment”.

    Carry out an advance payment through MyMinfin.be

    Please note that if the amount involved is high, the transaction may be declined due to a payment limit imposed by your bank. The exact amount of this limit varies from bank to bank. To prevent this from happening, ask your bank to raise your online payment limit.

    Other means of payment

    • You can also pay with a bank transfer:
      • On the following bank account number BE61 6792 0022 9117 (BIC : PCHQ BEBB) of the “Centre de Perception - Service des versements anticipés" at the following address: Avenue Roi Albert II 33, 1030 Brussels,
      • With the following specific reference you will find in MyMinfin.
      • preferably through a bank account opened in your name.
    • You can ask a third party to pay for you (for instance, a bank as part of a finance contract). In that case, make sure that your bank also uses the specific reference you will find in MyMinfin
  • Can my bank carry out the advance payment in my stead?

    This is possible, for example, with a finance contract. These payments are subject to the same rules as if you carried out them yourself. So make sure your bank knows your specific reference

  • Can my tax refund be used as an advance payment?

    Have you received your tax assessment notice confirming that you will receive a refund? This refund can then be used as an advance payment for the next taxable period. You must apply for this before the refund date (at the end of the second month following the receipt of the tax assessment notice).

    Write to us

    SPF Finances - AGPR Versements Anticipés
    Avenue du Prince de Liège 133 - boîte 292
    5100 Jambes
  • What are the consequences if I do not carry out advance payments?

    Self-employed persons, persons exercising independent business, managers and assisting spouses who do not carry out advance payments or who do not carry them out on time risk a tax increase.

    You are starting as self-employed person?

    If you first established yourself as self-employed person in 2018, 2019 or 2020 as your principal occupation, you do not have to pay a tax increase for the assessment year 2021. You can, however, receive a bonus (= tax decrease) if you carry out advance payments.

  • How is the tax increase calculated?

    You are not starting a self-employed activity and you have not carried out an advance payment? You will then have to pay a tax increase, based on the net amount:

    • Of the profit or income of your self-employed professional activity;
    • Of the remuneration of managers;
    • Of the remuneration of assisting spouses.

    Basis of calculation of the tax increase 

    The basis of calculation is equal to 106% of the tax you must pay on this income. We deduct from this income the withholding taxes and other related chargeable elements (for instance, flat-rate foreign tax, tax credits, withholding tax on movable property, etc.).

    Tax increase rate

    This rate is 2.25% for the assessment year 2020 (income 2019). 

    Calculation of the tax increase

    1. We multiply the basis of calculation by the rate of 2.25%.
    2. We take 90% thereof.
    3. If the amount of this increase is less than 0.5% of the tax on which it is calculated or does not exceed 80 Euro, you do not have to pay the increase.
  • Which amount do I have to pay?

    It is best to estimate the tax you will have to pay:

    1. Estimate the amount of income to which the tax increase may apply.
    2. Calculate approximately the tax you would have to pay on this amount.
    3. Multiply this tax by 106%. 
    4. Deduct the relevant withholding taxes and other deductible items. In principle, the result is the amount you have to pay in advance this year.

    In this way, you can also determine the amount you can deposit each quarter, but you can also choose to distribute differently the amounts you have to pay: 

    1. Divide this annual amount by four.
    2. It is best to round the resulting quotient to ten Euro.
  • What can happen if I haven’t paid enough as advance payments?

    You have carried out advance payments but don't know if they are sufficient?

    By making your advance payments on time and paying sufficient amounts, you can avoid a tax increase. The tax increase rate amounts to 2.25% for the assessment year 2020.

    We therefore first calculate a tax increase and then deduct the benefits associated with the advance payments which have been carried out. For the assessment year 2020 (income 2019), the amount of these benefits is equal to the sum of the following calculations:

    • Amount of the first advance payment (VA1) x 3.00 %
    • Amount of the second advance payment (VA2) x 2.50 %
    • Amount of the third advance payment (VA3) x 2.00 % (may differ due to a coronavirus support measure)
    • Amount of the fourth advance payment (VA4) x 1.50 % (may differ due to a coronavirus support measure)

    The average of these percentages corresponds to the rate of tax increase (2.25%). If you have made sufficient advance payments, the resulting benefits will completely cancel out the tax increase. If you have made too many advance payments, so that not all of them can be offset against tax, we will refund the excess.

  • When do I have to carry out advance payments?

    Advance payments must be carried out within the set deadlines.

    For the assessment year 2021 (income 2020) this means:

    • At the latest on April 12th 2021 for the first quarter
    • At the latest on July 12th 2021 for the second quarter
    • At the latest on October 11th 2021 for the third quarter
    • At the latest on December 20th 2021 for the fourth quarter

    Please note that these are final dates by which you must have paid on the bank account of the Advance Payment Department Do not wait until the last day to make the payment, as it can take a few days between the time your payment has been made and the time the amount is actually registered on our account. Any amount paid after the due date will automatically be carried over to the next quarter.

    After the end of the accounting year, your company will receive an overview of the advance payments carried out during the past year in MyMinfin. You can use this overview in order to fill in the tax return.

  • What is a bonus?

    Did you establish yourself for the first time in 2018, 2019 or 2020 as self-employed person as your principal occupation? Then you can get a tax bonus or decrease if you carry out advance payments.

    To be entitled to such a tax reduction, you must have paid 106% of your final tax in advance. This rate of 106% is calculated on your overall tax minus the payroll tax and other withholding taxes (for instance, tax credits, withholding tax on movable property, flat-rate foreign tax, etc.).

  • How is the bonus calculated?

    For the assessment year 2021 (income of 2020) and assessment year 2022 (income of 2021), the amount of the bonus is equal to the sum of the following calculations:

    • Amount of the first advance payment (VA1) x 1.50 %
    • Amount of the second advance payment (VA2) x 1.25 %
    • Amount of the third advance payment (VA3) x 1.00 %
    • Amount of the fourth advance payment (VA4) x 0.75 %
  • Can I change the destination of an advance payment already carried out?

    Yes, you can change the destination of an advance payment under certain conditions.

    Ask for a change of destination through MyMinfin.be

    Which change of destination can you ask for?

    You can ask that the total amount or part of the advance payments carried out is:

    • refunded,
    • used to refund an outstanding debt (the date of the application is the date of payment),
    • Carried over to a later assessment year.

    Have you made an advance payment on behalf of a taxpayer? You can also ask for the correction of a material error in the filing.

    What are the conditions?

    1. The advance payment cannot yet be deducted from the income tax due by the taxpayer.
    2. You must ask us for it no later than the last day of the third month following the taxable period.
  • Where can I ask a specific question about my advance payment file?

    Call us

    Every working day from 8.30 a.m. to 5 p.m. on 02 572 57 57 (normal rate).

    Write to us

    SPF Finances - AGPR Versements Anticipés
    Avenue du Prince de Liège 133 - boîte 292
    5100 Jambes