New electronic invoicing rules and future invoicing by artists

Mandatory electronic invoicing for VAT-registered companies in Belgium will begin on January 1st, 2026. It comes with extra costs and artists are now questioning their status. Since the reform of the artist status in Belgium at the start of 2024, artists are showing concerns regarding invoicing the rental fees. For example: Do I need to maintain my artist status to continue renting out my art? And do I still need a VAT number to keep renting my artworks through Bernice?

Renting out artworks with or without a VAT number?

To be clear: even without a VAT number, you can continue renting out your work through Bernice. You will still receive a fee for renting out your artworks, but no VAT will be charged on this. The rental fee will be paid after receipt of your sales note, formerly the invoice, as usual.
Without a VAT number, you are considered as as a natural person (individual). And as a natural person, you must declare this “regular” rental income under “Miscellaneous Income” in your personal income tax return. You will be taxed at 33% on this income.
Due to the regular nature of the rental income, the tax authorities may consider this to be professional income. To avoid penalties, it is best to consult your accountant to determine whether it is advisable to apply for a VAT number or to retain your VAT number.
You can find more information about occasional income on the Cultuurloket website (dutch text).

What about the amateur arts allowance? Does this apply to art rental?

No, the amateur arts allowance does not apply to the rental of art. Renting out art is considered a service and not the creation or performance of artistic work.

Apply for artist status or not?

You do not need an artist status (Kunstenaarstatuut) to rent out your artworks at Bernice.
To be eligible for artist status (Kunstenaarstatuut) or an art allowance (Kunstwerkuitkering –  a new concept since 1/1/2024) in Belgium, you must submit an application for an art certificate via the Working in the Arts platform. The right to an art allowance is part of a broad reform of the status of artists.
You must prove that you have a professional artistic practice by demonstrating your income and time investment over the past few years. There are different certificates, such as the “plus” and “starter” versions, each with its own specific conditions.

Check whether you meet the conditions:

• Professional practice: You must demonstrate that you are professionally involved in art, both in terms of activity and income.
• Income and activities: Depending on the type of certificate, you must demonstrate that you have earned a certain minimum income from your core artistic activities over a period of 2, 3 or 5 years
• Specific conditions:

1. Artwork certificate for starters: This is for beginners with a higher education diploma in art or equivalent experience, who have followed a training programme or have a business plan.
2. Artwork certificate plus: This is for artists who already have a professional practice and who meet the income thresholds.

Is an artwork allowance of interest to you? You find more information on this complex matter on www.workinginthearts.be