In Belgium, you register the gym in the Crossroads Bank for Enterprises (KBO/BCE) through a business counter, activate VAT and charge 6% for access to the gym. Two things are specific to Belgium and easy to miss: sports halls need a compulsory fire and explosion liability insurance, and cameras must be declared to the police before you switch them on. Customers pay with Bancontact, a card or Apple Pay. Sparekey costs €990 for setup and €19 a month for Operations.
Registration
Register through a recognised business counter (ondernemingsloket / guichet d’entreprises). The fee is €111.50 per establishment, so a second gym is a second registration. Then activate your VAT number (“BE” plus your enterprise number) and, as self-employed, join a social insurance fund. A sole trader needs no notary or capital. A BV/SRL limits your liability but needs a notary.
Agree gym use with the landlord before signing, because many landlords object more to fitness than to offices, and ask the municipality whether your activity needs a permit.
VAT: 6%, with one trap for trainers
Access to a sports facility and use of its equipment is at 6%. That covers a customer who books the gym and trains alone. Access that only exists during a personal training session or class is at 21%, and so is equipment rented at a separate price. A planned increase to 12% for sport was withdrawn. With turnover up to €25,000 you can use the small-enterprise exemption and charge no VAT.
Fire insurance and cameras
The Royal Decree of 1991 lists sports halls among establishments that must carry objective liability insurance for fire and explosion. The mayor checks it, and operating without it can lead to closure. Ask your insurer and municipality whether your gym is covered by the list, and add ordinary business liability insurance for injuries. See insurance and liability.
The camera law of 21 March 2007 adds duties beyond the GDPR:
- declare the cameras at aangiftecamera.be by the day before use, and confirm the declaration yearly
- put the official pictogram at the entrance (a home-made sign does not count)
- keep a register of image processing
- keep footage for at most one month
- no cameras in changing rooms
The installer of the camera system must be licensed. See cameras in an unstaffed gym.
Payments: Mollie with Bancontact
Bancontact is the payment method most Belgians use, by card or in the Bancontact Pay app. In Belgium we set up Mollie with Bancontact first on the checkout, plus cards and Apple Pay. The Mollie account is in your name, payouts go to your Belgian account in euros, and setup is included.
Invoices and Peppol
You do not need the registered “white” cash register, because it applies only to businesses that serve meals. Sparekey issues an invoice for every paid booking, in Dutch, French or English, and exports a CSV file for your accountant.
Since 2026, invoices between Belgian VAT-registered businesses must be Peppol e-invoices. Private customers are not affected. When a business books, for example a personal trainer with their own company, agree with your accountant how that invoice goes out through Peppol.
Door access
We recommend a 2N keypad with a maglock, fitted by a professional door installer, for reliable unattended operation. Nuki is the cheaper alternative on the existing lock, but it cannot be secured as well against customers tampering with it. Sparekey costs the same with either. Customers get a time-limited PIN by SMS right after booking, and a stored backup code covers internet outages. See 2N keypad and maglock.
What Sparekey costs in Belgium
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting and maintenance) | €19 / month |
| Door-code SMS | based on volume |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
Do I have to declare my gym’s cameras in Belgium?
Yes. Declare them to the police at aangiftecamera.be by the day before you use them, and put the official pictogram at the entrance.
Is it 6% or 21% VAT for a private gym?
6% for access to the gym and its equipment. 21% when access only comes with a personal training session or class, or for separately rented equipment.