What is the Limosa statement?

The Limosa declaration was introduced by the Belgian state in order to regulate the rights and working conditions of posted workers on the territory of Belgium.
Starting with 1st April 2017 the Belgian state has introduced the Limosa declaration, employers are required to obtain the Limosa declaration for each employee sent to perform the activity on the territory of Belgium and those who are not subject to Belgian social security.

How do we get the Limosa declaration?
Before the employee leaves to work in the territory of Belgium, the employer has the obligation to obtain the Limosa declaration for him/her. To obtain the Limosa declaration you should access online service from the official website of Belgium.
The proof that you obtained the Limosa statement is the document called “Limosa -1”.

What informations does the Limosa statement contains?
In order to obtain the Limosa-1 declaration, the followings are mandatory:
• Employee data;
• Romanian employer’s details;
• Details about the workplace in Belgium where a worker carries out his/her activity ( up to 5 jobs can be mentioned in a single declaration);
• Details of the Belgian client for whom the employee is sent to work in Belgium ( up to 10 clients can be mentioned in a single statement);
• Start and ending date of the period when the worker performs an activity on the territory of Belgium: the maximum period is 24 months;
• Working hours;
• Information security elements: bar code, registration number, date and time of registration.

Does the lack of Limosa statement impose sanctions?
The lack of the Limosa declaration for the detached workers on the territory of Belgium can lead to penal or administrative sanctions for both the employer and the detached worker. Sanctions are issued by the Belgian authorities and applied according to the discrepancy found.

Who does not need the Limosa statement?
There are exceptions for obtaining the declaration: It depends on the reason for coming and the length of stay in the territory of Belgium.
The following persons are exempted from the obligation to obtain the Limosa declaration:
1. Workers passing through Belgium for transit purposes for goods and passengers;
2. Workers participating in academic conferences or short-term meetings without exceeding 20 successive calendar days or 60 days per year accumulated (eg: meetings for negotiations, performance analysis, etc.)
3. Independent business people if they stay in Belgium for business purposes and do not exceed 5 days per month.
4. Athletes participating in international sports competitions, referees, support team, during the competition plus a maximum three months per calendar year.
5. International artists as well as the necessary personnel for the performance, entering the territory of Belgium for the purpose of artistic performances, without exceeding 21 days per quarter.
6. Diplomats.

When and to whom should we file the Limosa statement?
The Limosa declaration must be obtained before the employee leaves to perform the activity in the territory of Belgium and is sent to the Belgian client.
The employer is required to hand over the copy of Limosa statement to the employee who will perform the activity in the territory of Belgium.
The Limosa declaration includes a QR code that allows you to easily register the persons who perform works from the territory of Belgium, because the QR code contains the most important data from the Limosa declaration.

Can Limosa declaration be extended?
The Limosa declaration does not extend, for each period a new declaration must be released.

Important!
The Limosa declaration does not substitute the mandatory A1 form for the provision of economic activities in the intra-community space.
For further information, do not hesitate to contact us.