Who are the subjects of fiscalization in Belgium?

In Belgium, fiscalization is a system of issuing and controlling fiscal receipts for restaurant and catering services by means of a cash register. This system aims to prevent tax evasion and fraud in the HoReCa sector. The subjects of fiscalization are all taxpayers who provide on-premise restaurant or catering services and whose turnover from these services, excluding the supply of beverages, exceeds EUR 25,000. The VAT is not included in the calculation of this threshold.

The fiscalization obligation applies to any business space where restaurant or catering services are provided, such as restaurants, fast foods, food courts in theaters, museums, and shopping malls, canteens, hotels, cafes, bars, nightclubs, moveable business spaces (food trucks or snack bar cars), bakeries with consumer lounges, temporary stands at markets, and so on.

The taxpayers who are subject to fiscalization must issue a fiscal (VAT) receipt ("Ticket de Caisse TVA") to the customer for each sale by using a certified cash register that meets certain technical and security requirements. The cash register must also be connected to a control module that generates certain data and stores it for each transaction.