Hi,
This is the first year I am doing my tax return as self-employed as a second job. I see that there are some extra charges from Partena on top of the social contributions. Am I allowed to deduct everything I paid as a social contribution while doing my taxes in category 1632? Or do I need to only deduct the part of the bill dedicated to social contribution in 1632?
You pay social contributions (20.5% standard fee) and a small management fee for Partena, handling costs if you wish.
But you can deduct the entire amount in 1632, no problem!
Hi all,
I got this reply from Robbe, in case anyone has the same question here is a really good answer: :)
"Since 2020, the fines you receive for late payment of social security contributions are no longer deductible. Unfortunately, you cannot enter these fines in your accounting.
Of course, you can still include the social contributions themselves in your accounts.
However, you have to be careful that you enter the social contributions in the period that you are actually going to pay them! In this case, exceptionally, it is not the invoice date that counts, but the date of payment. So as long as you paid the contributions from Q4/2022 in 2023, they will also count for 2023."
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.
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