Notification Detail

Technical requirements for registered cash register systems (cash register system and peripheral control module) for use in hospitality establishments where meals are commonly consumed on site.

Notification Number: 2011/284/B (Belgium)
Date received: 15/06/2011
End of Standstill: 16/09/2011

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fr
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Message 002

Communication from the Commission - SG(2011) D/51404
Directive 98/34/EC
Translation of the message 001
Notification: 2011/0284/B

No abre el plazo - Nezahajuje odklady - Fristerne indledes ikke - Kein Fristbeginn - Viivituste perioodi ei avata - Καμμία έναρξη προθεσμίας - Does not open the delays - N'ouvre pas de délais - Non fa decorrere la mora - Neietekmē atlikšanu - Atidėjimai nepradedami - Nem nyitja meg a késéseket - Ma’ jiftaħx il-perijodi ta’ dawmien - Geen termijnbegin - Nie otwiera opóźnień - Nao inicia o prazo - Neotvorí oneskorenia - Ne uvaja zamud - Määräaika ei ala tästä - Inleder ingen frist - Не се предвижда период на прекъсване - Nu deschide perioadele de stagnare - Nu deschide perioadele de stagnare.

(MSG: 201101404.EN)

1. Structured Information Line
MSG 002 IND 2011 0284 B EN 15-06-2011 B NOTIF



2. Member State
B


3. Department Responsible
BELNotif
FOD Economie, KMO, Middenstand en Energie
NG III – 5de verdieping
Koning Albert II-laan, 16
B - 1000 Brussel
Tel: 02/277.93.71
belnotif@economie.fgov.be


3. Originating Department
FOD FINANCIEN
Algemene Administratie van de Fiscaliteit
Projectgroep GKS
p/a Inspectie LOD Brugge, t.a.v. Jan De Loddere
G. Vincke-Dujardinstraat 4
B - 8000 Brugge
Tel: 02/578.05.53
jan.deloddere@minfin.fed.be


4. Notification Number
2011/0284/B - I00


5. Title
Technical requirements for registered cash register systems (cash register system and peripheral control module) for use in hospitality establishments where meals are commonly consumed on site.


6. Products Concerned
CASH REGISTER SYSTEMS (both electronic and PC-based) and their associated CONTROL MODULES, which will be used in hospitality establishments where meals are commonly consumed on site.


7. Notification Under Another Act
-


8. Main Content
From 1 January 2013, establishments where meals are provided must issue a VAT cash receipt produced by a registered cash register system. To guarantee the integrity and tamper-proofness of transaction data, such cash register systems shall be fitted with a peripheral control module, which stores and encrypts the relevant transaction data from the cash register system.
Requirements shall be imposed on the cash register system proper (including both mandatory and prohibited functionalities, mandatory layout of certain cash receipts); these requirements are largely within the parameter range of current systems, or else can be developed with relative ease.
The control module is a new product which does not exist yet, and will also be subject to strict technical requirements.
A cash register system must of course be able to communicate with the control module; this will again be subject to rules to ensure uniform data processing. This is because the aim is that any approved cash register system will be able to connect to any approved control module.
The introduction of registered cash register systems will be governed by the Royal Decree of 30 December 2009 laying down the definition of a registered cash register system in the hospitality sector and the conditions which it must fulfil. The latter in turn elaborates the provisions of the new Article 13bis (KB 18/12/2009 - BS 24/12/20009) of Decree no. 1, implementing the Value Added Tax Code [Wetboek van de Belasting over de Toegevoegde Waarde].


9. Brief Statement of Grounds
On 1 January 2010, the applicable VAT rate in Belgium for the provision of meals for consumption on site was lowered from 21 to 12%. At the same time, it was agreed that tax fraud in this sector should be reduced. One of the measures is the compulsory use of a cash register system. It is important that the information should be stored (in this case in the control module), and be easily accessible to inspecting officials. The technical concept has been designed to prevent any tampering with the data from being detected upon inspection.
Similar legislation with respect to cash register systems is already in place in a number of EU Member States (Italy, Poland, Hungary, Greece, Malta, Sweden, etc.).
The control module is a new product that can be marketed by any producer, provided it complies with the technical requirements.


10. Reference Documents - Basic Texts
Numbers or titles of base texts: > Royal Decree of 30/12/2009 laying down the definition of a registered cash register system in the hospitality sector and the conditions which it must fulfil.
> Royal Decree of 18/12/2009: Royal Decree amending Royal Decree no. 1 of 29 December 1992 with regard to the regulation of Value Added Tax payments.
> The proposed circular (draft version) containing the technical requirements which registered cash register systems must fulfil, implementing Article 4 of the aforementioned Royal Decree of 30 December 2009.


11. Invocation of the Emergency Procedure
No


12. Grounds for the Emergency
-


13. Confidentiality
No


14. Fiscal measures
No


15. Impact assessment
-


16. TBT and SPS aspects
TBT aspect

NO- The draft has no significant impact on international trade.

SPS aspect

NO- The draft has no significant impact on international trade.



Catherine Day
Secretaris-Generaal
Europese Commissie

Contactpunt Richtlijn 98/34
Fax: (32-2) 296 76 60
email: dir83-189-central@ec.europa.eu

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