Income from a Pop Up restaurant

Operating a restaurant during a special event or as a "pop up" is taxed in the same way as any other restaurant operation. Keep records of your income and expenses, and report your profits on your tax return.

How to file online

On your tax return: submit the income you received under "Other earned income", and the paid expenses under "Expenses for the production of income". Fill in the Additional Information field to provide a more detailed account of the income.

On your tax card: submit the amount of your net income – i.e. what is left after you deduct the expenses – under "Business income subject to prepayments" → Earned income from a business source.

Income less than €10,000 – no need to pay VAT

If annual income exceeds €10,000 per calendar year, you must enter into the VAT register.

If you have initially estimated that you will not reach the 10,000-euro threshold but end up doing so, you must pay VAT on the income for the entire year. When you realise that your income will exceed €10,000, ask for entry into the VAT register. Your VAT registration will begin retroactively with the start date being the same as the start of the tax period, or if your taxable operation has begun in the middle of the year, the start date of the registration will be the date when you started your operation. You can also apply for VAT registration even if the income does not reach the 10,000-euro threshold.


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