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Subscribe now!Fiscal Law timeline
The hardware-software fiscalization model was introduced in the HoReCa industry in Belgium, starting its application in 2016.
Belgium
Fiscalization is mandatory for all on-premise sales in restaurants or catering services provided by taxpayers whose turnover exceeds EUR 25,000 and, as such, must be registered in the cash register system. For each sale, a fiscal receipt must be produced by the certified cash register. There is no automatic data exchange with the Tax Authorities. To ensure accuracy and reliability, there are predefined devices that can be used and that undergo a certification process where they must meet the requirements of FPS Finance. In fact, there is a mandatory certification process for fiscal devices with POS systems (cash register, POS system, and fiscal data module). The FPS Finance is the official Tax Authority responsible for overseeing fiscal obligations.
hardware-software based fiscalization
Latest news for Belgium
See moreNew Belgian Royal Decree Confirms E-Invoicing Standards, Penalties, and VAT Rounding Rules

Belgium’s Royal Decree of 14 July 2025 confirms that from 1 January 2026, structured e-invoicing via the Peppol BIS standard will be mandatory for all domestic B2B transactions between Belgian VAT-registered entities, with limited exemptions. The Decree sets technical requirements, allows alternative EU-compliant formats by mutual agreement, and introduces fines ranging from €1,500 to €5,000 for non-compliance, while also changing VAT rounding rules to permit rounding only on the total VAT amount. Read more
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Belgium’s Royal Decree of 14 July 2025 confirms that from 1 January 2026, structured e-invoicing via... Read more
Belgium Mandates B2B E-Invoicing via PEPPOL Starting January 2026

Belgium’s Royal Decree No. 2025005169 requires all VAT-registered businesses to use structured electronic invoices for B2B transactions starting 1 January 2026. Invoices must be sent via the PEPPOL network using EU standard EN 16931. While alternative EU-compliant formats may be used with mutual consent, all businesses must still support PEPPOL.VAT rounding is only allowed on the total amount, not... Read more
Belgium Mandates B2B E-Invoicing via PEP...

Belgium’s Royal Decree No. 2025005169 requires all VAT-registered businesses to use structured elect... Read more
Belgiums Mandatory B2B-E-Invoicing: Important Requirements and Penalties from 2026

From 1 January 2026, structured e-invoicing in XML format will be mandatory for B2B transactions between Belgian VAT-registered businesses. E-invoices must include clear descriptions, quantities, VAT in euros, and credit note references. VAT deduction requires valid invoices and proper documentation. Courts have denied deductions for vague invoices, despite the EU’s “substance over form” principle... Read more
Belgiums Mandatory B2B-E-Invoicing: Impo...

From 1 January 2026, structured e-invoicing in XML format will be mandatory for B2B transactions bet... Read more
Belgium Mandates B2B E-Invoicing by 2026

Belgium will mandate B2B e-invoicing from January 1, 2026, under the Royal Decree of 8 July 2025, in line with the EU’s ViDA initiative. The standard format will be Peppol BIS (UBL), with alternatives allowed only by mutual agreement and EU compliance. All VAT-registered businesses must be able to send and receive e-invoices. Penalties for non-compliance start at €1,500 and rise to €5,000 for repe... Read more
Belgium Mandates B2B E-Invoicing by 2026

Belgium will mandate B2B e-invoicing from January 1, 2026, under the Royal Decree of 8 July 2025, in... Read more
Belgium E-Invoicing: New Penalties for Non-Compliance Effective 2026

On July 8, 2025, Belgium confirmed that mandatory structured e-invoicing for domestic B2B transactions between VAT-registered taxpayers will begin on January 1, 2026, as per the Law of 6 February 2024. The obligation excludes B2C transactions, exempt or foreign transactions, and non-VAT-registered or bankrupt entities. Invoices must use the Peppol BIS format or a EU-compliant alternative, but all... Read more
Belgium E-Invoicing: New Penalties for N...

On July 8, 2025, Belgium confirmed that mandatory structured e-invoicing for domestic B2B transactio... Read more
Belgian FPS Finance is allowing for deadline tolerance to equip fiscalization taxpayers with new cash register systems—GKS 2.0!

Belgium’s FPS Finance has granted deadline tolerance for the mandatory transition to GKS 2.0 cash register systems in the hospitality sector, due to a shortage of certified devices. Catering businesses without an existing GKS now have until 1 January 2026 to comply, with the option to voluntarily switch to GKS 2.0 or temporarily install GKS 1.0. Read more
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Already subscriber? LoginBelgian FPS Finance is allowing for dead...

Belgium’s FPS Finance has granted deadline tolerance for the mandatory transition to GKS 2.0 cash re... Read more
Latest document for Belgium
See moreAPI-protocol between FDM & Fincloud

This document, titled API-protocol between FDM & Fincloud (EN Draft), outlines the API protocol's technical specifications governing the interaction between the Fiscal Data Module (FDM) and FPS Finances in Belgium. It is in English and provides details, high-level design, core technical aspects, and primary functionalities of the protocol, which is part of the Belgian fiscal compliance system. Read more
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Already subscriber? LoginAPI-protocol between FDM & Fincloud

This document, titled API-protocol between FDM & Fincloud (EN Draft), outlines the API protocol's te... Read more
Royal Decree amending the Royal Decree of October 1, 2013, with regard to the certification of a registered cash register system in the catering sector (BE)

This document is a comprehensive Royal Decree issued by FPS Finance Belgium regarding the requirements for new cash register systems (GKS 2.0). It represents an amendment to a previous version which is the Royal Decree from October 2013, and changes certain requirements for the topics that the first Royal Decree covered. Read more
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Already subscriber? LoginRoyal Decree amending the Royal Decree o...

This document is a comprehensive Royal Decree issued by FPS Finance Belgium regarding the requiremen... Read more
Royal Decree amending the Royal Decree of October 1, 2013, with regard to the certification of a registered cash register system in the catering sector (EN)

This document is a translation of the Royal Decree issued by FPS Finance Belgium regarding the requirements for new cash register systems (GKS 2.0) to English. This document represents the translated version of the original document that is an amendment to a previous version, the Royal Decree from October 2013. It changes certain requirements for the topics that the first Royal Decree covered. Read more
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Already subscriber? LoginRoyal Decree amending the Royal Decree o...

This document is a translation of the Royal Decree issued by FPS Finance Belgium regarding the requi... Read more
Royal Decree amending the Royal Decree 12.2009 (EN)

The new Royal Decree has the purpose of adding certain requirements and changing earlier ones where it mandates secure storage and automatic digital transmission of receipt data to FPS Finance. It introduces digital signatures on receipts and specifies an implementation timeline from July 1, 2025, to January 1, 2028, based on the cash register system's registration date. The Minister of Finance is... Read more
Royal Decree amending the Royal Decree 1...

The new Royal Decree has the purpose of adding certain requirements and changing earlier ones where... Read more
Royal Decree amending the Royal Decree 12.2009 (BE)

This document is the original Royal Decree issued by FPS Finance Belgium regarding the requirements for new cash register systems (GKS 2.0). It represents an amendment to a previous version which is the Royal Decree from the end of December 2009. It changes certain requirements for the topics that the first Royal Decree had previously defined. Read more
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Already subscriber? LoginRoyal Decree amending the Royal Decree 1...

This document is the original Royal Decree issued by FPS Finance Belgium regarding the requirements... Read more
Registered cash register system – technical specifications

The document is a comprehensive technical manual outlining the operation and communication protocols for a registered cash register system (RCRS) and its interaction with the Fiscal Data Module (FDM). Read more
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Already subscriber? LoginRegistered cash register system – techni...

The document is a comprehensive technical manual outlining the operation and communication protocols... Read more