The Belgian government has announced that riders who ride under the collaborative economy 'peer-to-peer' (P2P) status will be able to earn a maximum of €7.170 in 2023 (gross amount).
NB: You don’t need a VAT number to ride under the P2P status.
Just like in 2022, there will be a flat-rate tax of 10.7%. Deliveroo will keep this 10.7% tax aside for you. We will need to take care of paying the Belgian tax authorities for you, so you don’t have anything to do! We will send you a reminder about this.
This tax applies to the total amount earned on each P2P platform in Belgium. You can find the list of P2P compliant platforms here (French) (Dutch).
As a P2P rider, it’s important that you remember that as well as combining the total amount earned on other platforms with what you earn with Deliveroo, you will also need to combine your earnings with any tips you receive. The amount you need to take into account is the amount that is stated on your invoice – not in the rider app which only gives you an overview of the earnings without tips. Don't forget to add the 10.7% withholding tax, because that 10.7% withholding tax counts towards your limit.
Would you like to have more information? Check out the taxation rules published on the FEDERAL PUBLIC SERVICE FINANCE website here. (French)
⚠️ WARNING: If you exceed €7.170 in combined gross P2P income in 2023, you will be considered by the Belgian tax authorities to be self-employed, and you will have to pay higher taxes on all of this income.
It will also be impossible for you to be P2P in 2024 if you exceed the amount in 2023.