Valid legal basis to fine hotel and catering sector

Valid legal basis to fine hotel and catering sector
The FPS Finance says it has not yet imposed fines upon establishments in the hotel and catering sector that do not use a cash register system. It does not rule them out as they are perfectly legal.

The FPS Finance is indicating today (Wednesday) that its tax authorities have never imposed fines upon hotel and catering establishments. This system for fines was per the circular which was declared void by the Council of State last month. The Brussels Hotel and Catering Federation were indicating otherwise yesterday (Tuesday).

Since July 1st, the FPS Finance has based its rules in this sphere on the relevant Royal Decree, independent of the circular. The Decree anticipates that VAT till receipts should be issued using a cash register system. It is intended to fight against so-called “black-market” practices within the industry's establishments, in which the turnover from catering provision is less than €25,000, excluding VAT.

Hotel and catering establishments which do not have this cash register system are consequently liable to fines. The FPS Finance states in a communiqué, “Fines imposed by the FPS Finance, as part of this new rule, have a completely valid legal basis and can stilll be imposed.”

The Brussels Times

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