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Legal form of the VAT payer

In order to benefit from the flat-rate scheme, the company should work as an individual, ordinary (limited) partnership or private limited liability company.

Other conditions

Only VAT payers which should issue invoices for maximum 25% of their turnover qualify. Additionally, their turnover cannot exceed 750.000 euro (ex VAT).

VAT payers which should use a registered cash register, are definitely excluded.

Limited list of sectors

A royal decree lists the sectors for which the special scheme can still be applied. This list is adapted annually. The list for 2019:

  • Pharmacists
  • Bakers and confectioners
  • Café owners
  • Consumption ice makers
  • Operators of chip shops
  • Carnival operators
  • Hairdressers
  • Retailers in textile and leather articles
  • Retailers in newspapers and magazines
  • Retailers in food products
  • Retailers in dairy products
  • Shoe repairers
  • Butchers


The administrative obligations under the lump sum flat-rate scheme are much easier than under the standard scheme. The VAT payer should only hold the following documents:

  • Purchase invoices
  • Sales invoices
  • Daily receipts ledger
  • Calculation sheet
  • Detailed statement of additional profit resulting from exceptional purchase conditions.

Option for standard scheme

The VAT payer applying the lump sum flat-rate scheme, can also opt for the standard scheme. In case the VAT payer chooses to do so, he can only return to the lump sum flat-rate scheme after two full years.