Belgium approved a temporary VAT rate reduction from 21% to 6% for the HoReCa sector until the 31st of December, 2020.

BELGIUM: VAT reduction and adaption of cash registers

Belgium approved a temporary VAT rate reduction from 21% to 6% for the HoReCa sector until the 31st of December, 2020. This means that, as of the reopening of the HoReCa, the following rates will be in effect:

  • Restaurant and catering services, which are currently at 12% will be taxed at this time at the reduced rate of 6%.
  • Non-alcoholic drinks, consumed on site, will also be taxed at this time at the reduced rate of 6%.
  • Alcoholic beverages are taxed at the normal rate of 21%.

Users of an SCE will therefore have to adapt the programming of their cash register system as quickly as possible. An SCE box in Belgium generally contains the following VAT codes:

  • A 21%
  • B 12%
  • C 6%
  • D 0%.

Nothing should be changed to these codes.

The adaptation is preferably to be done as follows:

  • All items, currently programmed with VAT code B, must be changed to VAT code C; they will then be automatically linked to the 6% rate.
  • All non-alcoholic drinks, currently programmed with VAT code A, must be changed to VAT code C; they will also then be automatically linked to the 6% rate.

It is strongly advised not to change the rates of tax codes themselves. The same applies for the “take away” functionality: this cannot be used, as an easy alternative, for on-site consumption.

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