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.
More info can be found here.
Contribution by JB Fiscal Consulting
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