On the other hand, since the 1st of January 2014, a new regulation in the HORECA sector has been promulgated, with a transitional period until the 1st of July 2016. Since this date, all premises where meals are consumed and all merchants who provide catering services are obligated to issue VAT receipt through certified cash register system for all actions performed in the exercise of economic activity.
Cash Register System (Système de Caisse Enregistreuse) consist of three different components:
- Cash Register or Point of Sale system
- Fiscal data module (Black Box)
- VAT signing card
Certified cash registers are available for purchase from authorized vendors.
Contribution by JB Fiscal Consulting
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