Catering sector: sudden new development

On 14 October 2015, the Supreme Administrative Court issued a ruling on the new cash register, holding, in line with the court officer’s view, that the 10% rule is partly contrary to the Constitution.

To recall, the Act of 15 December 2013 requires employers in the catering (or ‘horeca’) sector at least 10% of whose turnover derives from restaurant and refreshment services to have a cash register (see the various previous Infoflashes on the subject on our website).

The court officer argued that the rule was contrary to the principle of constitutional equality because the cash-register obligation does not apply to everyone in the catering sector.

Minister of Finance and the Fight against Tax Evasion, J. Van Overtveldt, therefore announced that legislation was underway to remedy the defect.

This legislation will not have any impact on employers in the catering sector that are already obliged to have a cash register at present. They have to adhere to the timetable that has already been set down (their cash registers have to be operational no later than 1 January 2016) and the attendant conditions.

The remedial legislation that is being prepared aims to do away with the 10% rule and therefore extend the cash-register obligation to all catering establishments that have a meal menu. Cafés offering a menu of ‘snacks’ will not be affected by the extension. The bill will define what is intended by a ‘meal’. It will also set down the timetable and conditions that have to be adhered to by the new establishments covered by the cash-register obligation.

Sources:

• Judgment of the Supreme Administrative Court of 14 October 2015, no. 232.545
• Site of the Minister of Finance and the Fight against Tax Evasion, J. Van Overtveldt www.vanovertveldt.belgium.be.
• Press release published on 20 October 2015 at www.systemedecaisserenregistreuse.be.

FR/NL

Author: Anne Ghysels

09/12/2015