Where the title comes from
Before 2020, two institutes coexisted in Belgium. The IEC governed accountants and tax consultants, the IPCF governed accredited bookkeepers and accredited bookkeeper-tax specialists. The law of 17 March 2019 merged them into the ITAA from 30 September 2020.
Professionals already accredited kept their prerogatives, but the former titles are no longer granted to new candidates. That is what is meant by a title being phased out: it still exists for those who hold it, it is no longer passed on.
What they do, and what they do not
Day to day, a tax accountant covers most of what a self-employed person or a small company needs: bookkeeping, VAT returns, preparing the annual accounts, the corporate income tax return, and routine tax advice.
The difference with a certified accountant concerns the specific assignments the law reserves to the latter, such as certain reports required by the Code of Companies and Associations on capital transactions. In routine accounting, that reservation never comes up.
When the difference really matters
Three situations make the distinction concrete. A capital transaction, a contribution in kind or a conversion of the company all require a report reserved for a certified professional or a statutory auditor. In those cases, go straight to the right profile.
In every other case, including incorporating a company, routine bookkeeping and returns, the title is not the deciding factor. Availability, knowledge of your sector and the scope written into the engagement letter weigh far more.
What people often confuse
Many clients think the title measures competence. It measures a permitted scope of activities, which is not the same thing. A tax accountant experienced in your sector will often be more useful than a certified accountant who does not know it.
Our guide compares the titles in detail in accountant, tax accountant and accounting firm, and the AccountMap directory lets you filter firms by type of professional.