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How much does an accountant cost a self-employed person or an SRL, and why?
By the Finances Indépendants editorial teamUpdated on 4 min read
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What determines an accountant's fee
An accountant's fee reflects the workload your obligations create: the type of bookkeeping the law requires, the number of documents to enter, VAT returns, the tax return and, for a company, the annual accounts. The same professional will therefore charge a sole trader very differently from an SRL.
Quotes often come as an annual flat fee, sometimes per document or per hour. To compare, ask for a written quote listing what is included: data entry, periodic VAT returns, personal or corporate tax return, year-end accounts, occasional advice. Anything not listed will be billed separately.
- Legal form: sole trader or company, the factor that weighs most.
- VAT regime: monthly or quarterly returns, or the small business exemption.
- Volume: number of purchase and sales invoices, bank accounts, vehicles.
- Your preparation: documents filed and complete, or a shoebox at the end of the quarter.
Sole trader or SRL: two levels of obligation
A sole trader, including a liberal professional, may keep simplified books as long as turnover excluding VAT in the last closed financial year does not exceed €500,000 (€620,000 for retail sales of motor fuel). Above that, double-entry bookkeeping is compulsory. An SRL always keeps double-entry books, whatever its turnover.
Double-entry bookkeeping means a journal and the standard minimum chart of accounts. The company must also have its annual accounts approved by the general meeting and file them with the National Bank within 30 days of approval, and no later than 7 months after year end. Filing carries a fee, indexed every 1 January, and late filing triggers a surcharge.
On top of that come the corporate income tax return and, often, strategic questions: salary or dividends, benefits in kind. That is why incorporating should be costed with accountancy fees included: a tax saving can be swallowed by higher fixed costs.
Sole trader
SRL
Type of bookkeeping
Simplified allowed below €500,000 excl. VAT
Double-entry, always
Annual accounts
No
Approval and filing with the National Bank
Tax return
Personal income tax
Corporate tax, plus the director's personal return
Checking that an accountant may use their title
The titles of accountant and tax adviser are protected. Before signing, check the public register of the ITAA (Institute for Tax Advisors and Accountants): only registered professionals may use these titles, and the Act of 17 March 2019 provides for criminal prosecution of anyone who uses them unlawfully.
The register also tracks former titles: since the 2019 Act, the titles are 'certified accountant' and 'certified tax adviser'. A similar-sounding title, such as 'tax consultant', can mislead: trust the register, not the business card.
Cutting the bill without taking risks
The best way to pay less is to hand over a tidy file. A bank account used only for the business, invoices filed every month and complete documents cut data-entry time, and therefore the flat fee. Since 2026, mandatory e-invoicing between businesses already passes part of the data on in structured form.
Bear in mind that accounting records and supporting documents must be kept for 10 years, even if your accountant holds a copy. The fees themselves form part of your business expenses, backed up by the accountant's invoice.
Before changing legal form, also measure the effect on your social contributions with the contributions simulator, and read up on what being an SRL director involves.
Further reading
The pages on this site that explore each of the points covered here in more depth.
- Incorporating your businessWhen an SRL becomes worthwhile, accountancy fees included.
- SRL directorSocial and tax status of the director of their own company.
- Mandatory e-invoicingPeppol and the structured transmission of your invoices since 2026.
- Business expenses: definitionWhat the self-employed can deduct and how to justify it.
- Social contributions simulatorEstimate your contributions before changing legal form.
Frequently asked questions
No. The law requires you to keep books and file your returns, not to hire a professional. A sole trader may keep simplified books themselves. Once obligations become heavier, particularly in an SRL, most business owners delegate to avoid mistakes and fines.
Because an SRL always keeps double-entry books, has its annual accounts approved, files them with the National Bank no later than 7 months after year end and submits a corporate income tax return. The director also keeps their own personal tax return: two files instead of one.
A sole trader, a general partnership or a limited partnership may keep simplified books if turnover excluding VAT in the last closed financial year does not exceed €500,000. The threshold rises to €620,000 for retail sales of motor fuel. An SRL is never eligible.
Consult the ITAA public register, available online. Only registered persons may use the titles of certified accountant or certified tax adviser. Unlawful use of a protected title can lead to criminal prosecution under the Act of 17 March 2019.
The FPS Finance requires accounting records and any document used to determine taxable income to be kept for 10 years, or 10 financial years, after the tax period they relate to. Outsourcing your bookkeeping does not release you from this obligation.
At least: the price and its basis (flat fee, per document, hourly), the VAT returns included, the tax return, annual accounts for a company, deadlines for handing over documents and what is billed as extra. A detailed written quote avoids surprises at the end of the year.
Topics covered
Topics covered: accountant cost self-employed Belgium · accountant fee SRL · accountant for self-employed Belgium · simplified bookkeeping threshold · double-entry bookkeeping SRL · filing annual accounts National Bank · ITAA public register · certified accountant Belgium.
Official sources
- Accounting Standards Commission, La comptabilité simplifiée des personnes physiques, sociétés simples, sociétés en nom collectif et sociétés en commandite : critères de taille. View (new tab)(Official source, accessed on 2026-10-21)
- Accounting Standards Commission, Obligations relatives au droit comptable et au droit des comptes annuels incombant aux professions libérales. View (new tab)(Official source, accessed on 2026-10-21)
- National Bank of Belgium, Central Balance Sheet Office: filing deadline. View (new tab)(Official source, accessed on 2026-10-21)
- FPS Finance, Accounting. View (new tab)(Official source, accessed on 2026-10-21)
- ITAA, Illegal practice. View (new tab)(Official source, accessed on 2026-10-21)
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