For the goods other than business assets, which have not yet been disposed of, and the services that were not yet used at the time of the change of tax scheme, you must fully revise the VAT.
White cash register: turnover restaurant and catering
Only the restaurant and catering turnover
Indeed, it is only that turnover that matters. As soon as the annual turnover of the restaurant and catering services, excluding the associated drinks, exceeds € 25,000 excluding VAT, you are obliged to work with a white cash register or a so-called registered cash register system (GKS).
Only the meals on the spot
Indeed, in order to determine whether the threshold of € 25,000 is exceeded or not, only meals consumed on site must be taken into account. In concrete terms, this is the catering turnover that is subject to 12% VAT. In other words, drinks and take-away dishes are disregarded as before.
As soon as the threshold of € 25,000 is exceeded and in other words the use of a GKS is mandatory, the take-away meals and drinks must also be registered in the white till and a GKS ticket must be issued.
Last year’s turnover? Indeed
If the 2017 turnover from restaurant and catering activity was not higher than € 25,000, you should not use a white cash register in 2018. The voluntary use of a GKS is always allowed. If you start a new catering business in 2018, you must base yourself on a forecast or estimate of the turnover. Make use of the sales tax calculator zip code there.
Relation to the small business scheme?
As soon as you are obliged to use the white cash register, you are by definition also excluded from the small business scheme. On the other hand, if the turnover is less than € 25,000 per year, you are not obliged to work with a cash register and you can therefore opt for the small business scheme.
Annual turnover> € 250,000
Sensitive sectors: monthly VAT returns
These are sectors where it has been shown in the past that their activities pose too great a risk of non-compliance with all VAT obligations. In order to be able to react more quickly, the turnover threshold for these activities has been set at € 250,000, which is significantly lower than for all other activities.
Specifically, it concerns the following activities:
- selling energy products such as petrol, diesel, heating oil;
- selling mobile phones, computers as well as their accessories, parts and associated peripherals;
- selling cars.
Turnover of the year itself decisive! That is indeed important to keep in mind. After all, anyone who enjoys the advantage of being allowed to submit quarterly VAT returns is obliged to submit monthly returns at once if the turnover threshold is exceeded in the course of the year (art. 18, §3 Royal Decree no. 1) .
Annual turnover> € 2,500,000
Monthly VAT returns mandatory
Regardless of which activity?
Indeed. The option to submit a VAT return once a quarter will cease completely as soon as the annual turnover exceeds € 2,500,000 excluding VAT.