Statement of fees or commissions

Verified 19 July 2023 - Legal and Administrative Information Directorate (Prime Minister)

Where fees or commissions are paid to persons outside the company, these must be reported to the tax authority. This statement shall be obligatory where their amount exceeds €1,200 per year for the same beneficiary.

Fees are defined as remuneration for services rendered by members of certain liberal professions (doctors, notaries, lawyers, architects, etc.)

A statement of fees is mandatory for any company individual business (a business or a person) who pays fees or commissions under the following conditions:

  • Payment shall take place in connection with the pursuit of a professional activity.
  • The upright fees, commissions or brokerages exceed €1,200 per year for the same beneficiary.

FYI  

The company which completes this declaration must keep the accounting documents which make it possible to justify the annual amount of fees paid.

The declaration shall cover all payments to third party as commissions, brokerages, vacations, fees or gratuities. These sums must be paid in the course of a professional activity for acts or benefits which do not have the character ofcommercial acts.

The sums must be mentioned TTC: titleContent where the beneficiaries are subject to VAT.

FYI  

Salaries and wages shall not be taken into account in the declaration of fees and commissions.

Means of deposition

The declaration of fees must be lodged by a computer process in one of the following ways:

Please note

In order to access the online declaration procedure, a service authorization is required "Reporting third party".

Deadlines for filing

The deadline for filing the tax return varies depending on the company's tax regime (either income tax or business tax) and the year-end date.

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Income tax (IR)

Individual farmers subject to the IR in the Industrial and Commercial Profits (BIC), Non-Commercial Profits (NTB) or Agricultural Profits (BA) category must file the declaration no later than the second working day following 1er May.

Business tax (IS)

The deadline for filing the statement of fees depends on the closing date of the financial year.

  • The business closing on December 31 must file the declaration no later than the second working day following 1er May.
  • The business which closes its financial year in the course of the year must enter the statement of fees within 3 months of the end of the financial year.

The company is liable to a fine in the following cases:

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Absence or partial failure of declaration

A company which does not declare these sums or which declares them in part shall be liable to a fine equal to 50% undeclared sums.

This fine does not apply in the following situations:

  • The company committed its first offense in the current year or in the previous 3 years.
  • The company repaired the violation spontaneously or no later than 30 days after the administration's first request.

Forgetfulness or inaccuracy

A company who forgets certain information or willfully or unwillingly makes errors (inaccuracy) in his return must pay a fine of €15 by omission or inaccuracy.

Total fines must be greater than €60 and less than €10,000.

This fine does not apply in the following situations:

  • The company committed its first offense in the current year or in the previous 3 years.
  • The company repaired the violation spontaneously or no later than 30 days after the administration's first request.

FYI  

The fine shall not apply in the case of force majeure.

Reporting out of time

The company that does not send its declaration on time must pay a fine of €150.

This fine does not apply in the following situations:

  • The company committed its first offense in the current year or in the previous 3 years.
  • The company repaired the violation spontaneously or no later than 30 days after the administration's first request.

Declaration not made electronically

A company that does not file a statement of fees electronically must pay a fine of €15 per beneficiary.

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