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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.

Source: fiscal-requirements.com

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