Summary
In order to open a night shop, you first have to apply for authorisation from the municipality where you want to set up your business
In detail
To do so, you have to submit a written request to the relevant municipality department using the special form for that.
The law defines a night shop as any establishment whose actual retail floor area does not exceed a net floor area of 150 m², whose activity consists of the retail sale of food and/or other products in any form and packaging whatsoever and not intended to be consumed on the premises, which opens and remains open during a period between 10 p.m. and 5 a.m., regardless of the day of the week (see Law of 10.11.2006 on commercial opening hours).
Costs
A direct tax is payable.
The recommended maximum tax is EUR 25 per m² of the net commercial area with a recommended maximum total amount of EUR 3 350 per establishment.
‘Net commercial area’ is defined by law as the area intended for sale and accessible to the public, including areas not covered; this area includes, in particular, the box areas and areas located behind the boxes.
For areas below 50 m², a flat-rate tax may apply. In this case, the recommended maximum amount is EUR 1 000.
The available payment methods may differ depending on the municipality, and may include cash, card, bank transfer, or electronic payment if the municipality has an e-counter.
Deadlines
This application must be completed before your establishment opens. Contact the municipality concerned to find out the exact details.