The Council of State has annulled the flat-rate VAT scheme for (small) pub owners for the year 2020 (F-2020/4-24) because the formal conditions were not respected (see judgment no. 251.520 of 17 September 2021(link is external)†
Have you opted for this flat-rate scheme? Despite the annulment by the Council of State, you will not lose this scheme and you will not have to change your VAT scheme. A ministerial decision is currently being prepared to restore the formal conditions. We will keep you informed of the publication of that decision.
How should you complete the VAT return for the first quarter of 2022? You can fill this in on the basis of the fixed bases that were applicable in the fourth quarter of 2021.
As a reminder: as announced in the current report of January 14, 2022 , taxpayers who are subject to the normal VAT scheme or to the exemption scheme for small businesses can no longer opt to use flat-rate bases since 1 January 2022. In addition, taxpayers who start their economic activity can no longer apply flat-rate bases since 1 January 2022.
Source: financien.belgium.be
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