A lottery against tax fraud in Belgium
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4 Feb 2025 •
Reading time: 3 minutes The Belgian government has just announced the introduction of a measure that could change the way citizens interact with the tax authorities. The latest government agreement mentions a VAT lottery, an initiative that could prove both original and effective in combating tax fraud. Inspired by existing systems in other European countries, this lottery could mark a significant step in reducing undeclared transactions.
Encouraging transparency
Behind this initiative lies a simple yet ambitious goal: encouraging consumers to always request a VAT receipt after every purchase. Whenever you make a purchase—whether in a restaurant, at a supermarket checkout, or in a store—you should receive a VAT receipt, usually in the form of a sales slip. This ensures that the transaction is recorded in the tax system, reducing the chances of fraud.
A VAT lottery works by incentivizing consumers to request a VAT receipt after every purchase. These receipts are then registered in a central system. At regular intervals, tax authorities hold a draw to select winners from the registered tickets, who can receive attractive prizes. This initiative aims to increase demand for receipts, thereby limiting tax fraud by ensuring transactions are properly recorded. Several countries, such as Portugal and Italy, have already adopted this model.
Why a VAT lottery?
In Belgium, tax fraud remains a major issue. According to experts, many transactions simply go unrecorded, leaving a significant portion of the economy in the shadows. This initiative aims to address part of the problem while introducing a positive dynamic around tax obligations.
With this proposal, Belgian authorities have taken inspiration from several European countries that have already successfully implemented such a system.
Countries like Portugal (with its Fatura da Sorte), Italy (Lotteria degli scontrini), and Malta have launched VAT lotteries with promising results. In Italy, for example, the lottery allows participants to win not only money but also cars, generating real enthusiasm among the population. In addition to encouraging VAT receipt requests, these systems have led to a significant reduction in the informal economy.
In these countries, citizens are invited to register their receipts on a dedicated platform, allowing tax authorities to track transactions and reduce fraudulent behavior. This is an innovative way to promote consumer responsibility while rewarding those who comply with the rules.
A promising measure
Through its political agreement, the Belgian government appears ready to take the step of integrating this lottery into its tax strategy. According to the agreement, the objective is not only to reduce tax fraud—an important issue—but also to modernize the relationship between citizens and the tax administration.
To achieve this, the state plans to explore a model that encourages tax transparency and reduces unrecorded transactions. Using sales receipts as a means of entering a lottery places citizens at the heart of this process.