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Belgium To Phase In Tax Cash Register System In 2015

Wednesday, 12 February 2014   (0 Comments)
Posted by: Author: Ulrika Lomas
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Author: Ulrika Lomas

The Belgian Finance Ministry has published the key dates for the phased implementation of the tax cash register system (SCE) in the hotel and catering industry (Horeca) in Belgium in 2015.

The tax cash register system becomes mandatory for all hotel and catering establishments from January 1, 2015.

Employers opting to install the SCE system this year, on a voluntary basis, will benefit from a reduction in employers' contributions for five full-time workers, as well as from a rise in the number of overtime hours qualifying for tax reductions, from 130 to 180 hours.

For all other establishments, Finance Minister Koen Geens intends to allow an "implementation period" of up to one year, during which time employers will not be sanctioned for not using the tax cash register system. This implementation or "administrative tolerance" period ends on January 1, 2016.

The one-year transitional period is designed not only to help employers in the Horeca industry adjust to the changes, but also to enable the new Belgian Government to evaluate the impact of the fiscal measures that have so far been introduced, aimed at supporting the sector, and to introduce additional initiatives if deemed necessary.

The key dates for registering on the system are February 28, 2015, for those applying the SCE from January 1, 2015, June 30, 2015, September 30, 2015, and December 31, 2015.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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