Belgium
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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 morePaper receipts are defined as optional for retail sales in the Wallonia region of Belgium
Belgium
Author: Kristina Dosen
In the Wallonia region of Belgium, customers in shops are no longer automatically handed paper receipts; instead, they must actively request one. While this may seem like a small change, it carries significant environmental implications. Under the Walloon decree, merchants are now required to print receipts only upon customer request. Comeos, the Belgian Federation of Trade and Services, suppor... Read more
In the Wallonia region of Belgium, customers in shops are no longer automatically handed paper recei... Read more
New document was uploaded: Overview of the e-invoicing systems in Europe
This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more
This document represents an introduction to the types of e-invoicing models in European countries as... Read more
Requirements and types of discounts in the current fiscal system of Belgium
Belgium
Author: Kristina Dosen
One of the aspects of fiscalization in Belgium is the treatment of discounts, which, if used, are considered a mandatory element of the fiscal receipt. Discounts can be applied per item or on the entire receipt, and they can be expressed as a percentage, a value, or a price reduction. Discounts can also be offered through discount cards sold to consumers, which entitle them to purchase under preferential conditions. Read more
One of the aspects of fiscalization in Belgium is the treatment of discounts, which, if used, are co... Read more
The GKS receipt: A mandatory document for catering operators in Belgium
Belgium
Author: Kristina Dosen
If you are a catering operator in Belgium, you may have heard of the term GKS, which stands for Geregistreerd Kassasysteem or Registered Cash Register System. The use of a GKS is mandatory for certain catering operators who exceed a certain threshold of turnover from these services. The use of a registered POS system guarantees that the correct turnover is declared for the calculation of taxes an... Read more
If you are a catering operator in Belgium, you may have heard of the term GKS, which stands for Gere... Read more
Belgium delays VAT rate changes.
Belgium
Author: Kristina Dosen
The Belgian Ministry of Finance had previously announced plans to combine the existing 6% and 12% reduced VAT rates into a new 9% rate. The standard VAT rate of 21% would be unchanged. The implementation date was expected to be January 2024; however, some changes have occurred, especially in regards to the timetable of these changes. The consolidation of VAT rates would effectively mean a net tax... Read more
The Belgian Ministry of Finance had previously announced plans to combine the existing 6% and 12% re... Read more
Payment methods in Belgian fiscalization: what are the allowed options?
Belgium
Author: Kristina Dosen
Belgium is a country that offers a variety of payment methods for consumers. The most common payment methods in the Belgian fiscalization system are cash payments, non-cash payments, and vouchers. More details are as follows. Here are the most common payment methods in the Belgian fiscalization system: Cash payments (there is a cash payment limit of EUR 3,000) Non-cash payments, which include... Read more
Belgium is a country that offers a variety of payment methods for consumers. The most common payment... Read more
Latest document for Belgium
See moreOverview of the e-invoicing systems in Europe
This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more
This document represents an introduction to the types of e-invoicing models in European countries as... Read more
Threshold of 25,000 euros excluding VAT in Belgium
Belgium
Author: Kristina Dosen
You may already know that fiscalization in Belgium 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. This document reveals all the details you need to know regarding this subject. Read more
You may already know that fiscalization in Belgium is mandatory for all on-premise sales in restaura... Read more
Cash register system in Belgium
Belgium
Author: Kristina Dosen
The purpose of this document is to explain the structure of the cash register system, together with the control module, in the Belgian HORECA industry and to point out the differences and functions of each element of that system. Read more
The purpose of this document is to explain the structure of the cash register system, together with... Read more
Important characteristics of the fiscalization system – Belgium
Belgium
Author: Kristina Dosen
This valuable document is a yes-or-no-based analysis that represents the general fiscal requirements in Belgium. It addresses the main characteristics of the elements necessary for successful fiscalization with useful comments. For example: - Is there a hardware fiscal device usage? - Is a POS application certification needed? - Is there direct communication with tax authorities? - Is a layout of receipts defined? Please be free to read or download the document we have carefully prepared for you. Read more
This valuable document is a yes-or-no-based analysis that represents the general fiscal requirements... Read more
Legal Q&A – Belgium
Belgium
Author: Kristina Dosen
Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its content spares you the precious time you would invest in researching this specific field. This document, prepared by our experienced fiscal experts, unveils answers to questions such as: What is the type of fiscalization in the country? When did it start, and what was the timeline? What does the history of changes look like? What is the law? Which are the other regulations? Where does fiscal law need to be implemented? These examples concern only some general questions, but there are also chapters describing journals, communication with authorities, taxes, VAT, etc., and therefore questions and answers concerning these topics. Read more
Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its... Read more
Legal requirements - Belgium
Belgium
Author: Kristina Dosen
This unique document, developed by our experienced fiscal experts, unveils a precise analysis of the legal requirements for fiscalization in Belgium. You’ll find all the details concerning the fiscalization subjects in Belgium, the issuing of the receipts, the main elements of the cash register systems, receipt layout, receipt elements, certification, registration, and much more. Read more
This unique document, developed by our experienced fiscal experts, unveils a precise analysis of the... Read more