FISCAL SOLUTIONS...

Key documents

General

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The General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.

Legal

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The Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.

Technical

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The Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.

Last news published on: 06.10.2026 | News: 137

Last document published on: 11.08.2026 | Documents: 21

Highlight

The hardware-software fiscalization model was introduced in the HoReCa industry in Belgium, starting its application in 2016. Belgium adopted the euro (€) as its official currency on January 1, 1999.

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Belgium

Fiscalization is expected to be extended to sectors beyond HoReCa in the future; however, no specific timelines or detailed regulatory guidance have been announced to date.

Type of fiscalization: Hardware/Software

Belgium introduced mandatory fiscalization in the HoReCa sector through legislation adopted in 2013, with compulsory use of certified cash register systems becoming fully enforceable from 2016, including penalties for non-compliance. The current framework applies to on-premise restaurant and catering services exceeding a EUR 25,000 turnover threshold and relies on certified POS or cash registers combined with a fiscal data module, while a major reform (GKS 2.0) is underway to modernize certification, enable online communication with the tax authority, and potentially expand the scope beyond HoReCa. Businesses that exceed the threshold must register with the tax authorities, issue VAT receipts for each sale, and comply with strict rules on registration deadlines, receipt issuance, and transitional obligations even before a certified system is fully operational  

Latest news for Belgium

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Belgium has formally launched work on a fiscal receipt lottery linked to the rollout of GKS 2.0. The focus is to encourage consumers to request fiscal receipts (VAT receipts) and reduce VAT fraud, but no lottery-specific POS requirements, technical specifications or official start date have yet been published. 

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Belgium has approved a preliminary draft introducing near real-time reporting of invoice data, currently expected from 2028. The proposal builds on mandatory B2B e-invoicing, while there are no current proposals about that ordinary B2C retail receipts for this upcoming change.

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Belgium plans to restrict flavoured e-cigarettes from September 1, 2028. For affected retailers, the proposed change concerns which vape products may be sold and how product assortments are managed, rather than a new GKS 2.0 or cash register requirement.

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Community Day fosters connections, enhances relationships, encourages knowledge sharing, and aims to create meaningful experiences for all participants.

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Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.

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Belgium’s Cash register system 2.0 (GKS 2.0) FAQ published by Tax Authority clarifies that refunds, corrections and other negative transactions cannot all be treated in the same way. Affected businesses must distinguish the reason for the adjustment because each situation has a different fiscal treatment and reporting consequence. 

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Most important documents for Belgium

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The purpose of this document is to provide the most important information regarding the issuance of the e-receipts in Belgium, that is what conditions must be met for a receipt to be considered a receipt in electronic form. 

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We present you this valuable overview of the fiscalization requirements in Belgium with precise and concise information about topics of high interest for retailers and POS businesses, such as general topics, fiscalization type, fiscal devices, types of fiscal documents, etc.

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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.

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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.

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This document addresses all the technical details regarding fiscalizaton process in Belgium. In this presentation, we deal with topics such as technical fiscal requirements, certification of the software, fiscal data module integration, etc.
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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.
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