In Belgium it is obligatory to give VAT receipts with the bills in restaurants. Bus Company De Lijn is the first to use these VAT receipts as an advertising medium. On each receipt we added a message, inviting people to think about their choice of transport. If they consider taking the night bus, they don't have to worry about ordering that extra drink. . The branded VAT receipts will be distributed by 50 restaurants in 5 major cities. Later on another 30 restaurants will be added to this list.