RCS – Temporary change of VAT rates.

• Adjustment of RCS to VAT rate reduction 2021                                        Publication date : 26/04/2021
  The draft Royal Decree regarding the temporary reduction of the VAT rate in the hospitality sector was definitively approved on April 23, 2021.
  
  This means that from May 8 to September 30, 2021, the following rates will apply:
  
  • The restaurant and catering services, normally at 12% VAT, will be taxed at the reduced rate of 6% from then on.
  • The (alcoholic and non-alcoholic) drinks, consumed on site, will from then on also be taxed at the reduced rate of 6%.

Attention: Alcoholic drinks remain taxed at the standard rate of 21% if they are not consumed on site.

RCS users will therefore have to adjust their cash register programming as quickly as possible. A RCS cash register has the following VAT codes on board as standard:

• 
  • A 21 %
  • B 12 %
  • C 6 %
  • D 0 %.
  

 These codes should not be changed.

The adjustment is preferably made as follows :

• All items, currently programmed with VAT code B, must be adjusted to VAT code C; as a result, they automatically go to the 6% rate.
• All (alcoholic and non-alcoholic) drinks, currently programmed with VAT code A, must be adjusted to VAT code C; as a result, they also automatically go to the 6% rate.

It is strongly recommended not to change the rates of the VAT codes yourself. The same applies to the 'take-out' option: this may not be used as an easy
alternative for eat-in.

The GKS must be adapted as soon as possible. If this is not immediately possible, the recalculation for the period between 8 May 2021 and the effective adjustment of the GKS can be done afterwards (for example by the accountant) on the basis of the data in the GKS (including daily reports). It goes without saying that sufficient evidential and detailed data is kept for this purpose.

                   -    -    -    -    -    -     -     -