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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 moreBelgian FPS Finance published updated technical specifications for POS and FDM operation for GKS 2.0 requirements.

On May 23, 2025, Belgian FPS Finance released version 1.3 of the “Registered Cash Register System – Technical Specifications,” introducing key updates to support GKS 2.0 implementation. Notably, the FDM buffer must now be accessible to back-office systems for reading and copying, enhancing auditability and data extraction. Read more
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On May 23, 2025, Belgian FPS Finance released version 1.3 of the “Registered Cash Register System –... Read more
Belgium introduces an updated VAT refund system from October 2025.

Starting 1 October 2025, Belgium will replace its current VAT credit tracking system with a new "commission account" accessible via MyMinfin, where only the most recent VAT credit can be refunded directly through the VAT return. Older credits will need to be manually requested via the platform, and may be used by the tax authority to offset outstanding debts or withheld in cases of fraud or non-compliance. Read more
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Starting 1 October 2025, Belgium will replace its current VAT credit tracking system with a new "com... Read more
Belgian FPS Finance published updated technical specifications for FDM communication as part of GKS 2.0 requirements.

On May 12, 2025, the Belgian FPS Finance released version 1.07 of the API protocol outlining communication between Fiscal Data Modules (FDMs) and the Fincloud platform, a core element of the new GKS 2.0 fiscal system. The update defines technical specifications for secure data exchange, including JSON-based transmission of fiscal or "no operation" events and mandatory confirmations from the Fincloud system. Read more
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Already subscriber? LoginBelgian FPS Finance published updated te...

On May 12, 2025, the Belgian FPS Finance released version 1.07 of the API protocol outlining communi... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
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Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
End of intra-model European electronic i...
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with... Read more
Staying compliant with Belgian discount and promotional rules

Retailers in Belgium must comply with strict promotional rules, especially in sectors like clothing and footwear, where transparency and fairness are legally enforced. Discounts must reference the lowest price charged in the previous 30 days, and advertising price reductions is prohibited during legally defined blackout periods, except for specific cases like clearance sales. Read more
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Retailers in Belgium must comply with strict promotional rules, especially in sectors like clothing... Read more
Latest document for Belgium
See moreRecorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
Recorded webinar: E-invoicing for Global...
If you are struggling with complex e-invoicing implementations across multiple countries, and if you... Read more
API-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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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