If you do not exceed the limit of 6540 euros in 2022, your income will not be considered as professional income. The FPS Finance will send you a tax form for your income as a P2P. Your remuneration will automatically be included by the FPS Finance in your tax return.
As long as the P2P limit of 6540 euros is not exceeded, the activity of a Deliveroo rider as a P2P will not have any consequences on the taxes you have to pay. This additional income will not reduce your tax reduction for your replacement income.
NB: You don’t need a VAT number to ride under the P2P status.
Just like in 2021, 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.
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 €6,540 in combined gross P2P income in 2022, 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 2023 if you exceed the amount in 2022.