• Butchers (F02)
• Bakers, bread and pastry shops (F03)
• Dairies and dairy retailers (F06)

When they usually only sell their merchandise in public markets and they do not have a fixed retail outlet. So they have no mixed activity. The perishable goods that they were unable to sell during this Corona crisis were therefore destroyed.

• Ice cream makers (F09)
• Fryer Operators (F16)
• Foragers (F19)

when they can not continue to sell their goods during this crisis, so no longer intended for "take-away". The perishable goods that they were unable to sell during this corona crisis were therefore destroyed. Café holders (F04-24) when they have had to destroy perishable goods as a result of the compulsory closure as a result of the Corona crisis.

VAT tolerance

These flat-rate taxpayers can draw up a one-off inventory for the first quarter of 2020, per merchandise category of the unsold and destroyed goods as a result of the Corona crisis. The one-off inventory must state the following entries per merchandise category:

• number and date of the invoice
• the nature of perishable goods
• the quantity and purchase price of the unsold and destroyed perishable goods

Regarding the circumstances, the administration cannot be called in to determine the destruction of the goods. It is therefore up to the taxpayers to act with caution and good faith.

The perishable goods in stock have, in theory, had an early valuation. Since these goods could not be resold, they must be exempt from the flat-rate tax. The values ​​included in that inventory per merchandise category can be deducted from the values ​​per merchandise group to which the fixed coefficients are usually applied for the first quarter of 2020.

This tolerance cannot be applied:

• when they usually already keep an inventory
• if they could still sell the perishable goods, eg. because they have a mixed activity or because they were sold to a fellow manager

Adjustments to flat rate calculation

For the following flat-rate taxpayers, adjustments are made to the calculation of the flat-rate in order to adapt their turnover to the corona crisis:

Barbers, hairdressers, men and women (F05)

The number of type services to be taken into account on the VF 2020 calculation sheet (Box II) that serves as the basis for the VAT return for the first quarter of 2020 is:

• Men: 944 instead of 1140
• Ladies: 442 instead of 534

The correction for the 2nd quarter 2020 will be communicated later. Foragers (F19) For the operations of entertainment and spectacle establishments of the flat-rate VAT taxpayers, the minimum quarterly amount of 850 euros (Box I, A. and Box III, A.) to be replaced by 680 euros. The correction for the 2nd quarter 2020 will be communicated later.

With regard to direct taxes

The Administration will take this VAT account into account when preparing the flat rate assessment bases for direct taxation for the taxable persons concerned. Among other things, the inventory of the unsold and destroyed goods will also be important with regard to direct taxes.

The Administration will take this VAT account into account when preparing the flat rate assessment bases for direct taxation for the taxable persons concerned. Among other things, the inventory of the unsold and destroyed goods will also be important with regard to direct taxes.

If you have other questions regarding the Corona crisis, please visit our special FAQ.

Last update: 30/04/2020