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The new cash register system in the catering sector

Audit Id 1560797216969
Title The new cash register system in the catering sector
Title in original language

La « caisse blanche », le système de caisse enregistreuse dans l'horeca

French

De “witte kassa”, het geregistreerd kassasysteem voor de horeca

Dutch

Year 2019
Subject

Employment, Jobs and Careers

Taxation and Duties

Type

Performance

Type of performance

Performed by single SAI

Comments 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.
Country

Belgium

Materials

Press release

French

View press release

Press release

Dutch

View press release

Audit report

French

Download report

Audit report

Dutch

Download report
Contact
international@ccrek.be
international@ccrek.be
https://www.ccrek.be
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