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The mandatory installation of the registered cash register system (RCRS) is now linked to an annual turnover of more than €25,000.00. The Royal Decree regulating the matter has now been published.
At the time the registered cash register system was introduced, the mandatory installation was linked to the 'regular' consumption of meals. By 'regular' the tax administration understood 10% of the total restaurant and catering turnover. However, the legal basis for this distinction and the associated administrative decision have been considered as arbitrary by the Council of State. Consequently, they have been nullified.
As from 1 July 2016 the next VAT taxable persons:
must issue VAT receipts by means of a registered cash register system (RCRS) when their annual turnover (VAT excl.) for restaurant and catering services (drinks excluded) is higher than €25,000.00.
On 1 July 2016 the base qualifying period is the calendar year 2015.
For those starting their activity in the period from 1 January 2015 until 30 June 2016 a transitional period is applied taking into account the actual start date of the activity.
Those starting as from 1 July 2016 must make the evaluation on the basis of a forecast.
start activity
RCRS mandatory if
not later than 31.12.2014
Turnover 2015 > €25,000.00
1 January - 30 June 2015
Turnover twelve months prior to 1 July 2016 > €25,000.00
In practice this is the period 01.07.2015 - 30.06.2016, fully covered by the activity. The threshold is not converted.
1 July 2015 - 30 June 2016
Turnover twelve months prior to 1 July 2016 > €25,000.00 converted with the fraction: (number of calendar months of the 2nd month of activity until June 2016 included)/12
Example
Activity started on 15 November 2015
Turnover November 2015 - June 2016 > €25,000.00 x 7/12 → RCRS mandatory
as from 1 July 2016
Immediately mandatory when the turnover in the declaration of honour, controlled by the tax administration, is estimated > €25,000.00
When the first VAT declaration is made, the estimate is made on the basis of the actual turnover (see below)
Catering establishments that must fulfill the RCRS obligation on the basis of the new rule, must be aware of the next cut-off dates:
activity start date
FPS Finance registration not later than
activation RCRS not later than
until 31 December 2015 (*)
30 June 2016
1 January 2017
1 January - 30 June 2016 (*)
30 September 2016
31 October 2016
after 1 July 2016
end of 2nd month following the activity start date
end of 3rd month following the activity start date
(*) cut-off date in accordance with the tolerance measures announced by the minister of Finance at the beginning of May 2016
Active companies without RCRS obligation must estimate the turnover at every periodical VAT declaration. In practice, these are:
When the VAT declaration shows that the turnover of the current calendar year exceeds the €25,000.00 threshold, the RCRS is mandatory under these conditions:
VAT - period
turnover VAT excl.
FPS FIN registration not later than
> 1 July 2016
> €25,000.00
end of 2nd month following the VAT declaration period
end of 3rd month following the VAT declaration period
Detailed information and instructions are available on the website of the FPS Finance:
http://www.geregistreerdkassasysteem.be/nl
http://www.geregistreerdkassasysteem.be/nl/nieuws/nieuw-koninklijk-besluit-25000-euro-regel-vervangt-de-10-procent-regel
Source: Royal Decree of 16 June 2016 amending the Royal Decree no. 1 of 29 December 1992 with regard to ... the VAT, at the point of issuing a VAT receipt by means of a registered cash register system in the restaurant and catering sector (M.B. 24 June 2016).
Author: Els Poelman
13/07/2016
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