An accountant for the hospitality industry
Restaurants, cafés, brasseries, hotels, caterers: your accountant must understand the cash register, VAT split between meals and drinks, and payroll for a team with changing hours. That is the daily work of the Viseeon network's horeca accountants.
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What makes bookkeeping for a hospitality business complicated?
A cash register under scrutiny
Above a certain turnover, the certified registered cash system (SCE/GKS) is mandatory. Every receipt is recorded and can be checked by the tax administration. A gap between the till, purchases and stock quickly draws attention during an inspection.
Several VAT rates on the same bill
A meal eaten in, a drink, a takeaway dish or a hotel night do not necessarily follow the same VAT rate. A wrongly programmed till repeats the error on thousands of receipts. Correcting it then costs a lot.
A team with changing hours
Extras, students, flexi-jobs, part-timers: each arrangement has its own Dimona declaration and attendance rules. Hours actually worked must match the declarations. It is a frequent inspection point in the sector.
Margins that melt away unnoticed
The cost of ingredients, energy and staff changes every month. Without tracking food cost and margin by category, you find the losses in the annual accounts, too late to fix the menu or the prices.
What does your hospitality accountant do for you?
Till and split VAT
Checking the VAT rates programmed in your till, reconciling till reports with the books, preparing VAT returns and the annual listing of VAT-registered customers.
Staff and hospitality payroll
Choosing between extras, flexi-jobs, students and permanent contracts, coordinating with your social secretariat, complying with the rules of the joint committee for the hotel industry and tracking payroll cost by service.
Your business dashboard
Food cost, drinks and kitchen ratio, staff cost as a share of turnover, average ticket and monthly break-even point. You know where you stand before the year ends.
Which hospitality-specific obligations should you know about?
The registered cash system (SCE/GKS). The criterion set in 2016 remains the rule in 2026: the certified cash register is mandatory when your annual turnover from restaurant and catering services exceeds €25,000 excluding VAT. Only meals eaten on the premises count, including those served by a caterer or food truck. Drinks and takeaway dishes are not included in the calculation, but drinks served with the meal do go through the till. Below the threshold, you must issue a bill or receipt. Since 1 July 2026, a new version, "SCE 2.0", is mandatory for any new activity. Existing businesses must migrate by 1 July 2027, 2028 or 2029 at the latest, depending on the purchase date of their till.
VAT (TVA/btw). Meals, drinks, takeaway sales and accommodation fall under different rates. As of October 2026: 12% for meals eaten on the premises (excluding drinks), 21% for drinks served, alcoholic or not, 6% in principle for takeaway dishes without service, and 12% for hotel nights since 1 March 2026 (previously 6%). The government has announced a move to 12% for served non-alcoholic drinks and takeaway dishes, but these changes are not yet in force.
E-invoicing. Your sales to private customers are not affected. But since 1 January 2026, your Belgian VAT-registered suppliers send you structured electronic invoices, and you must be able to receive them. If you invoice meals, seminars or rooms to businesses, you must also issue these invoices in electronic format.
The owner's status. As a self-employed individual, you pay quarterly social contributions calculated on your income. In 2026, the rate is 20.50% up to €75,024.54 of annual income, then 14.16% up to €110,562.42. As profit grows, moving to an SRL (BV) can become worthwhile. Your accountant runs the numbers with your actual figures.
Hospitality tax and social calendar
All the deadlines of a restaurant, café or hotel on one page: VAT returns, social contributions, payroll withholding tax, annual accounts. Add them to your calendar in one click.
Get the guideWhen is a registered cash system mandatory in hospitality?
As soon as your annual turnover from meals eaten on the premises exceeds €25,000 excluding VAT. Drinks and takeaway dishes are not counted in this threshold. Below it, you must give the customer a bill or receipt. Since 1 July 2026, the new "SCE 2.0" till is required for new activities. Your accountant checks your exact situation.
Which VAT rate applies to a meal and to a drink?
Meals and drinks do not fall under the same rate. As of October 2026, a meal eaten on the premises is at 12% and a drink served at 21%, alcoholic or not. A takeaway dish without service remains at 6% in principle. Your accountant checks that your till applies the right rate to each item.
Does a small café have to issue e-invoices?
Not for private customers. However, since 1 January 2026, every Belgian VAT-registered business must be able to receive structured electronic invoices from its suppliers, and issue them to its business customers.
Can I use flexi-jobs in my restaurant?
Yes, hospitality is one of the sectors historically open to flexi-jobs. The worker must in principle be employed at least four-fifths by one or more other employers in the previous third quarter. Since 1 July 2026, the flexi-wage in hospitality is capped at €21.00 per hour (€22.61 including holiday pay), an indexed amount. Your accountant checks these with your social secretariat.
Restaurant as a self-employed individual or an SRL: which to choose?
As a self-employed individual, your profit is subject to personal income tax (IPP) and social contributions. In an SRL (BV), the company pays corporate tax and you pay yourself a salary. The right choice depends on your profit, your investments and the risk. An SRL needs no minimum capital, but it does require a financial plan.
How much will I pay in social contributions as a self-employed restaurateur?
In 2026, contributions are 20.50% of your income up to €75,024.54, then 14.16% up to €110,562.42. The minimum quarterly contribution for a main-activity self-employed person is €890.42. Exact amounts depend on your social insurance fund and your income.
How do I track my restaurant's profitability?
Three indicators are enough to start: food cost as a percentage of turnover, staff cost as a percentage of turnover, and the average ticket. Your accountant can provide them every month.
What if my till and my books do not match?
You need to find the source of the gap: cancellations, freebies, rate errors, unrecorded sales. Your accountant reconciles till reports and purchases. The earlier the gap is corrected, the easier it is to justify during an inspection.
I am taking over an existing café. What should I check?
The commercial lease, the transfer of staff and their rights, till compliance, stock and any debts of the seller. An accountant can review the latest accounts and help you negotiate the price.
Can you take over my file mid-year?
Yes. Your new accountant contacts the previous one to collect the necessary documents. The handover is ideally prepared before a VAT deadline.
Let's talk about your business
Book a 20-minute video call with an accountant who already works with restaurants, cafés or hotels.