VATupdate
VAT

Share this post on

Flat rate café owners and small café owners (F04-F24) – VAT return first quarter 2023

In view of the approaching date for the submission of the periodic VAT return for the first quarter of 2023 and pending the publication of a Royal Decree amending Royal Decree No. 2bis establishing the fixed tax bases for tax on the added value for public houses and small public houses(link is external), taxable persons subject to the flat-rate scheme for pub owners and small pub owners can submit their periodic VAT returns for the first quarter of 2023:

  • or by already using the coefficients and figures of the provisional fixed assessment bases for the calculation of the VAT to be paid in 2023 (the changes to be made to the fixed assessment bases applicable in 2022 are listed below),
  • either by choosing to await the amendments to Royal Decree no. 2bis and submit their periodic VAT returns based on the fixed assessment bases applicable for the fourth quarter of 2022. In that case, subsequent regularizations will be necessary .

Impact of the provisional fixed bases of assessment 2023 on the calculation sheet for pub owners

SECTION I, B, C, LOSE CASK ALE

The assumed loss on each keg beer is 7.5% (in litres) of the amount of keg beer purchased during a quarter.

Impact of the provisional fixed bases of the 2023 assessment on the calculation sheet for small pub owners

  • Beer in kegs: purchase price x 2.64
  • Beer in bottles and other cold and hot drinks: purchase price x 3.28

Source: financien.belgium.be

Sponsors:

VAT news

Advertisements:

  • vatcomsult