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09.05.2018

Contractors of works on an immovable property – compulsory notification = 30 bis notification.

In the context of the fight against social fraud there is a reporting obligation of certain works through the portal site of the Belgian social security authorities (NSSO).

One finds this application via the online service “Declaration of work”:

https://www.socialsecurity.be/site_nl/employer/applics/ddt/index.htm

Scope 30 bis:

  • works covered by the real estate sector, construction, metalworking, woodworking, electricity, cleaning and horticulture.

What works you must notify?

  • all works with more than 1 subcontractor.
  • works from € 5.000,00 (without VAT) with at least 1 subcontractor or works from € 30.000,00 (without VAT) with or without a subcontractor. 
  • works related to asbestos.

Who should report?

  • The notification must be done by the contractor, ordered by a client to do the job.
  • Subcontractors on the working site have to notify in writing to the above contractor in the chain.

When should the notification be done?

  • Must be done before the start of the works.
  • In case asbestos is present, at the latest 14 days before the beginning of the works.
  • One must report once again when major changes related to the original declaration in the process occur.

Penalty for non-notification:

  • 5% of the total amount of the works which were not reported, excl. VAT.
  • Incomplete/incorrect reporting = flat-rate fee of € 150,00.

              The Regulation concerning the joint and several liability and withholding and transfer
duty of social security and tax debts remain unchanged.

BTW: BE 0449.399.317
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