Contrary to the reports on this, the Council of State did not rule on the content of the 2020 flat rate in its judgment of 17 September 2021 on the flat-rate VAT scheme for café owners. The result of the calculation of the number of glasses that a barrel of 50 liters can be tapped, has therefore not been assessed by the Council of State.
The Council of State has annulled the lump sum scheme for 2020 because the formal conditions were not respected. According to the Council of State, the FPS Finance should have submitted the flat-rate scheme to the Legislation Division of the Council of State and then published it in the Belgian Official Gazette, given its regulatory character, before it could take effect. This did not happen because the FPS Finance considers this arrangement to be an administrative provision.
The FPS Finance is currently thoroughly investigating the judgment of the Council of State in order to restore these formal conditions for 2020 and to adjust the procedure for the coming years so that the formal conditions imposed are respected.
The FPS Finance emphasizes that the content of these regulations is established after consultation with those professional groups that follow the procedure for drawing up these lump sums and report to the administration in good time.
Source: financien.belgium.be
