The Belgian Court of Audit performed an audit of the introduction of e-checks by the General Administration of Taxes (hereinafter: the tax administration) and their effectiveness. It examined whether e-checks, which are based on electronic accounting data, generate better results than traditional checks on physical documents, and whether the tax administration has succeeded in rolling out e-checks efficiently for its auditors. The audit led to important insights about the state of affairs and the improvements that the introduction by law of international standards such as SAF-T (Standard Audit File for Tax) would provide.
