The new cash register system in the catering sector

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.