The new cash register system in the catering sector
| Audit Id | 1560797216969 |
|---|---|
| Title | The new cash register system in the catering sector |
| Titre dans la langue originale |
La « caisse blanche », le système de caisse enregistreuse dans l'horeca French De “witte kassa”, het geregistreerd kassasysteem voor de horeca Dutch |
| Année | 2019 |
| Sujet |
Employment, Jobs and Careers Taxation and Duties |
| Type |
Performance |
| Type de performance |
Performed by single SAI |
| Description | 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. |
| Auteur |
Belgium |
| Matériels |
Press release French Press release Dutch Audit report French Audit report Dutch |
| Contact |
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