Belgium has confirmed final deadlines for hospitality businesses to upgrade to GKS 2.0 fiscal cash register systems, with the tolerance period ending on 31 March 2026 and stricter enforcement starting from April 2026. A final transition window extends into June 2026 for new installations, after which businesses must comply or demonstrate active migration, as part of a phased rollout through 2028.... Read more

Belgium has extended the grace period for mandatory implementation of the GKS 2.0 certified POS system until 30 June 2026 due to insufficient system availability, allowing businesses to choose between early adoption, registration, or temporary use of GKS 1.0. Read more

During this period, affected businesses can either adopt GKS 2.0 early, register and wait for hardware, or temporarily use GKS 1.0 to remain compliant without changing the legal deadlines. The Belgian tax authority, FPS Finance, reminds stakeholders that the deadlines for the mandatory installation of the certified cash register system GKS 2.0 remain unchanged, despite ongoing developments and tem... Read more

Belgium will introduce a new VAT provision account system starting May 1, 2026, replacing the current VAT account as part of a broader tax administration modernization reform. Read more

Belgium introduced several VAT changes from March 2026 to strengthen public finances, including confirmed increases such as raising VAT on hotels, campsites, and furnished accommodation from 6% to 12% and increasing VAT on pesticides to 21%. Read more

This video series provides a comprehensive overview of Belgian fiscalization, starting with the legal framework, scope, and the hardware-software fiscalization model applied in practice. It explains the operation of cash register systems (including GKS 2.0), the Fiscal Data Module, communication with tax authorities, and the distinction between fiscal and non-fiscal receipts. Read more

Belgium has entered a new phase of VAT digitalisation with mandatory structured B2B e-invoicing effective from January 1, 2026, replacing paper and PDF invoices for domestic transactions. To support implementation, the tax authorities have introduced a three-month tolerance period until March 31, 2026, during which penalties are eased for businesses that can demonstrate timely and genuine efforts to comply, although the legal obligation itself is already in force. Read more

Belgium is proceeding cautiously with the rollout of GKS 2.0, keeping the transition for now limited to the hospitality (HoReCa) sector while extending the tolerance period to 31 March 2026 due to ongoing shortages of certified systems. Read more

Belgium will introduce new VAT rules from March 2026 that increase the VAT rate on fresh takeaway meals from 6% to 12%, using a two-day shelf-life threshold to distinguish between products. Read more

Belgium will implement VAT rate changes from 1 March 2026 under its 2026 federal budget, increasing the reduced VAT rate from 6% to 12% for accommodation, leisure activities, and takeaway services, while lowering VAT on non-alcoholic drinks in restaurants and cafés from 21% to 12%. Read more

The authority also confirmed that its assessment of a potential future expansion of the GKS obligation to additional activities is still ongoing and that the relevant legislation will be amended accordingly. During the extended tolerance period, affected catering businesses may voluntarily switch to GKS 2.0 if certified solutions are available, register online while awaiting hardware, or temporari... Read more

Belgium is moving toward mandatory B2B e-invoicing by 1 January 2026, yet many companies remain unprepared, with only one-third having started implementation according to a recent BDO study. Experts warn that early preparation is critical as Belgium will also introduce a near-real-time e-reporting system in 2028, aligning with EU ViDA and increasing compliance demands on businesses As Belgium prep... Read more

Belgium is introducing a nationwide ban preventing anyone under 18 from using Buy Now, Pay Later services, following rising concerns about youth debt and the ease with which minors can accumulate financial obligations through frictionless digital payments. The new rules place BNPL providers under consumer-credit legislation, impose strict identity-verification requirements, and introduce penalties... Read more

Belgium is weighing a VAT reform that would raise the standard rate from 21% to 22%, merge the 6% and 12% reduced rates into a single 9%, and widen the 0% rate for essential goods. Read more

Electric vehicle (EV) chargers in Belgium are treated as electricity providers for VAT purposes, with different requirements for B2B and B2C transactions. Read more