Will this cause problems during a later VAT inspection? In principle, the tax inspector could ask for proof of destruction/disposal because everything purchased by a trader is deemed to have been sold (with VAT), unless proven to the contrary. The VAT authorities have already been tolerant in the past when it comes to perishable goods that are destroyed/disposed. When checking the period March - April 2020, they intend to, amongst other things, be flexible if more than normal had to be destroyed or disposed of.
To prepare for potential future questions, you should ensure that you can provide useful documentation, e.g. photographs of perishable goods, your own lists of discarded goods, etc.Where contractual damages can be claimed or compensation is requested from an insurance company, any documents drawn up within this context will also be useful.
Here too, the government is considering granting aid measures.
Last update: 30/04/2020