Conditions for establishing a service-voucher company

To start a service-voucher company, you must be recognised by Flanders. If you are recognised, your employees can be paid with service vouchers.

What businesses are eligible?

In principle, any company can become a service-voucher company, so commercial companies, as well as non-profit organisations andPublic Social Welfare Centres

Your company can:

either exclusively perform service-voucher activities
or perform other activities besides service-voucher activities. In that case, you are required to establish a ‘sui-generis division within your company. This sui-generis division:
- must have a specific person in charge
- logs service-voucher activities separately from other activities
- has separate accounts for service-voucher activities.

For example: you own a launderette. If you wanted to offer ironing activities that can be paid with service vouchers, you need to set up a sui-generis company specifically for that purpose. So the ironing activity with service vouchers must be clearly distinguished from the launderette activities.

Conditions for being recognised as a service-voucher company

If you want to apply for recognition as a company, then

you must not owe any back taxes or social security contributions, or be in debt to the Department of Work and Social Economy;
you must not be in a state of bankruptcy;
you may not employ directors or business managers who have been disqualified from performing their duties by a court order;
you may not employ directors or managers who have been involved in bankruptcy within the past 3 years;
you may not employ directors or managers who have been employed within the past 3 years by a company whose recognition has been revoked (except for inactivity);
you may not employ directors or managers who have been held liable for the debts of a bankrupt company within the past 5 years;
you may not employ directors or managers who have been involved in at least 2 bankruptcies or liquidations in the past 5 years, with debts to an institution collecting social security contributions;
you must declare your service-voucher employees in the multifunctional declaration (DMFA);
you must ensure that the number of working hours performed by employees through service vouchers (declared per quarter to the National Social Security Office (NSSO)) is at least equal to the number of service vouchers your company returns to Sodexo;
you may not discriminate against employees or customers;
you must comply with the law;
you must record service-voucher activities in such a way that the relationship between the services performed of each service-voucher employee and the service vouchers paid by the customer is clear;
you must not allow your employees to work in a high-risk environment or in an environment where they could be victims of abuse or discrimination.

Full list of conditions (in Dutch)(Word file opens in new window).

Applying for recognition in your region

Apply for recognition in the Region where you wish to carry out service-voucher activities. If you want to start a recognised service-voucher company in Flanders, you must apply for official recognition from the Department of Work and Social Economy.

Do you want to carry out activities in the Brussels Capital Region and/or the Walloon Region? Then you must also apply for recognition from Brussels Economy and Employment (in Dutch)(opens in new window) and/or the Walloon Region (in Dutch)(opens in new window), respectively.

Applying for recognition: a step-by-step plan

If, as a company, you wish to apply for recognition for the Flemish Region, the following steps must be taken:

Stap 1
Would you like to attend an information session? Send an e-mail to dienstencheques@vlaanderen.be(opens in your email application) with:
the name of your company;
the address of your company;
the telephone number and the e-mail address of your company;
your company registration number;
the name of the participant (maximum 1 person per company);
the participant’s national registration number.

You will receive a confirmation with the date of the next info session. The session takes place at the Ellipse Building in Brussels.
Stap 2
For deposits requested by a public agency, the e-Depo interactive application should be used on the Deposit and Consignment Office website
In this application, select file type “Deposit requested by a public agency&
As a brief description you state: “Deposit service vouchers Flemish Region”.
As the beneficiary, give the CBE number “0316.380.841” with e-mail address “dienstencheques@vlaanderen.be and telephone number +32 (0)2/5531900.
Continue to follow the instructions of the e-Depo application. The Department of Work and Social Economy will receive confirmation of the deposit as soon as the money has been deposited.
The deposit remains blocked during the first five years of recognition. After these five years have lapsed, in the event of voluntary cessation of activities or withdrawal of recognition, the deposit will be returned after deducting any debts owed to the Department of Work and Social Economy. If violations are detected, the blocking may be extended.
Stap 3
You must prepare a business plan approved by a certified bookkeeper, bookkeeper-tax consultant or accountant. That plan includes:
general information on your company;
the investments to be made;
staffing needs;
expected revenues;
fixed and variable costs;
the estimate of the balance sheet for the first three operating years;
financial planning for the first three operating years.
Stap 4
You must complete and submit the online recognition form, along with the certificate of deposit and your business plan.
The online recognition form must be completed if:
you are applying for recognition for the first time;
your company changes form and company registration number;
you change the activities for which recognition was previously granted;
you change the information listed in the recognition form you previously submitted.
Recognition form
Stap 5
Once you are recognised, you will receive a recognition number. That consists of 5 digits preceded by a “V”.
You will also be included in the search module (in Dutch)(opens in new window) where employees and customers can find your company.
If you would like to change your commercial information, please contact Pluxee.