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A self-employed worker performs a professional activity, full-time or part-time,
without being subject to any authority by means of an employment contract or
employment status: commerce (including mobile trade), liberal professions
(lawyer, architect, pharmacist, doctor, etc.), craftspeople, agriculture and
stockbreeding, etc. Workers must be at least 18 years of age (except for
craftspeople: the minimum age is 16, with the consent of the parents or
guardian).
A series of steps must be taken to become self-employed:
- Opening of a current account reserved for the professional activity and
separate from the private account.
- Registration with an authorised business one-stop-shop. In order to work
in the commercial or crafts sectors, you must be registered with the
Crossroads Bank for Enterprises and Business One-Stop Shops. You can
register with one of the authorised business one-stop-shops. You must
produce there the documents that entitle you to exercise your profession:
management skills plus professional skills for the regulated professions,
licences, permits, etc.
- Value-Added Tax (VAT): following registration with the authorised business
one-stop-shop, you must contact the competent VAT authority to check whether
your activity is liable to VAT. The competent authority is the one located
in the area where the natural person is resident for tax purposes, and that
of the main registered office in the case of a company. This can also be
done via the business one-stop-shop in return for payment.
Text last edited on: 03/2009
Source: European Union
© European Communities, 1995-2009
Reproduction is authorised.
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