Question 1

What is the withholding obligation exactly?

Accepted Answer

For every payment to a supplier for works covered by articles 30bis or 30ter of the law of 27 June 1969, you must check whether that supplier has social or tax debts. If they do, you withhold part of the invoice amount and forward it directly to the NSSO and/or the FPS Finance.

Question 2

When should I perform a check?

Accepted Answer

For every payment to a supplier carrying out works covered by articles 30bis or 30ter, you must check whether social or tax debts exist. This applies to every invoice, even if you have checked that supplier before.

Question 3

Who is principal, supplier and subsupplier?

Accepted Answer

The principal is the party ordering works for a price (natural persons acting strictly for private purposes are excluded). The supplier is the party committing to carry out or have those works carried out. Every subsupplier is in turn a supplier towards their own subsupplier.

Question 4

Which works and sectors are covered?

Accepted Answer

Article 30bis covers immovable works (construction, renovation, demolition, installations) and the delivery of ready-mixed concrete. Article 30ter extends the same principles to the security and surveillance sector and to the meat sector (cutting, slaughtering, meat preparations). Several agricultural, horticultural and forestry activities are explicitly excluded.

Question 5

What are the risks of not declaring, or declaring late?

Accepted Answer

The supplier faces an administrative fine and, together with the principal, joint liability for the social and tax debts along the chain. Sanctions have been reinforced by the law of 15 May 2024 amending social criminal law.

Question 6

How do I check whether a supplier has debts?

Accepted Answer

Through the official consultation with the NSSO (social debts, including for the self-employed via NISSE) and the FPS Finance (tax debts). Checkplicht automates both consultations, stores the result and issues a timestamped proof of check.

Question 7

What outcomes can the consultation return?

Accepted Answer

Four situations: no debts (pay the full invoice), debts (withholding required), out of scope (the supplier is not covered by article 30bis or 30ter), or a technical error (try again later).

Question 8

How much must I withhold and to whom?

Accepted Answer

For social debts: 35 percent of the invoice amount excluding VAT, to be paid to the NSSO. For tax debts: 15 percent, to be paid to the FPS Finance. When both apply, a combined cap of 50 percent applies.

Question 9

Does the scheme also apply to self-employed?

Accepted Answer

Yes. Since the programme law of 22 December 2023, social debts under the self-employed social status count as social debts within the meaning of article 30bis. The NISSE consultation runs through the same online tool.

Question 10

What is the attestation limiting the withholding?

Accepted Answer

The supplier may request from the FPS Finance an attestation stating the exact amount of the tax debt. It is valid for 20 days. If you pay within that period and the amount due is less than 15 percent of the invoice, you may limit the withholding to the amount stated on the attestation.

Question 11

What are the risks of failing to withhold or forward?

Accepted Answer

An administrative fine equal to twice the amount that should have been withheld, plus joint liability for the social and tax debts of your counterparty. That liability can reach 100 percent of the total price of the works, or 65 percent when both administrations act together.

Question 12

How long must I keep the proof of check?

Accepted Answer

At least 5 years. Checkplicht automatically archives every proof of check, site attestation and monthly report, with timestamp and a unique verification code.

Question 13

How does Checkplicht automate these obligations?

Accepted Answer

You import your suppliers via Excel or CBE lookup. Checkplicht automatically queries the NSSO, NISSE and FPS Finance on the frequency you choose, alerts you when a withholding is detected and guides you to the official NSSO payment channel. Every check is recorded in a proof of check.

Question 14

Can I try Checkplicht for free?

Accepted Answer

Yes. You create an account without payment details and use Checkplicht free for 7 days. After those 7 days your account becomes read-only: your suppliers, checks and control proofs stay stored and visible, but new checks, imports and changes require a subscription (Starter or Pro, monthly or yearly).

Question 15

Does this work for foreign suppliers?

Accepted Answer

For suppliers with a Belgian CBE or VAT number, yes: the consultation is performed on that identifier. Pure postings without Belgian registration fall under a separate procedure (Limosa), outside the scope of articles 30bis and 30ter.

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