In which sectors can the lump sum flat-rate scheme apply?

The list of sectors which can apply the VAT lump sum flat-rate scheme is determined by royal decree. The list for 2019 is published in the meantime. Again, the application conditions were explicitly laid down. The old Royal Decree of 1969 is herewith abolished.

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:


Bakers and confectioners

Café owners

Consumption ice makers

Operators of chip shops

Carnival operators


Retailers in textile and leather articles

Retailers in newspapers and magazines

Retailers in food products

Retailers in dairy products

Shoe repairers



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.