The new cash register system in the catering sector

general assembly on March 13, 2019

The government decided at the end of 2009 to reduce VAT on restaurant and catering services from 21% to 12% as a reaction to the crisis in the catering sector (known in Belgium as the Horeca sector). As compensation for this lowered VAT rate, which is being applied since 1 January 2010, the government asked the catering sector, which is sensitive to fraud, to implement a transparent cash register system. The final rules regarding this system came into force on 1 July 2016. The Court of Audit assesses the efficiency and effectiveness of controls carried out by the tax authorities. It also examines whether the new cash register system has had a positive impact on the fight against tax fraud and the reorganisation of the sector.