The ice cream makers (F09) can benefit from adjustments to the calculation of the flat rate for 2022 in order to adjust turnover and profit margins. This is because of the sensitive increase in the prices of the raw materials used.
The flat rate applicable for the year 2022 is modified according to the following coefficients and elements:
- The fixed turnover from the sale of vanilla and flavored ice cream is obtained by multiplying the purchase price of all products used in the preparation of the vanilla ice cream or the basic preparation of flavored ice cream by the coefficient 11.68.
- If the taxable person adds products to the basic preparation to give the ice cream a certain taste or colour, an additional turnover must be calculated. This is obtained by multiplying the purchase price of the products used for this purpose by the coefficient 2.12.
- When the ice cream maker uses the products listed in point 5, b of the regulation(link is external)are listed, are not used in the preparation of flavored ice cream, but supplies or serves them afterwards together with the vanilla or flavored ice cream, he sells an ice cream-based specialty (e.g. dame blanche, brésilienne, pêche melba, etc.). The fixed turnover from the sale of these specialties is obtained by multiplying the total purchase price of these products by the coefficient 1.46.
- The fixed turnover from the sale of whipped cream is obtained by multiplying the total purchase price of the cream used in its preparation by the coefficient 4.69.
These adjustments to the calculation of the flat rate can be included in boxes 64 and 49 of the declarations of the 4th quarter of 2022 or of the 1st quarter of 2023.
Source: financien.belgium.be
