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: 12.08.2026 | News: 127

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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Starting from 13 August 2026, Belgian retailers can operate seven days a week until 9:00 p.m., abolishing the mandatory closing day. However, Sunday labour restrictions remain unchanged, limiting many retailers dependent on regular employees from fully utilizing Sunday afternoons. 
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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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Belgium's Council of Ministers has approved a draft law for mandatory electronic reporting of domestic B2B transactions starting January 1, 2028. It builds on existing E-Invoicing requirements, introducing near real-time data transmission to the Tax Administration using a Continuous Transaction Reporting model.
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The Belgian Federal Public Service Finance clarified obligations under the GKS-SCE 2.0 framework, emphasizing cash-control functions are mandatory for certified cash registers accepting cash payments. It details handling of tips and cash rounding, mandatory daily Z Reports, internal report alignment, reproduction of fiscal documents, and FDM-related guidance for relevant businesses.
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The Belgian Federal Public Service Finance issued an FAQ clarifying compliance with the GKS-SCE 2.0 certified cash register system. Main points include the transition deadline, exemption for businesses with turnover below EUR 25,000, proper transaction registration, and the distinction between refunds and corrections, emphasizing accurate audit trails for negative transactions. 

 

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On 18 July 2026, Belgium's cabinet approved a VAT Code amendment for near real-time e-reporting from 1 January 2028, improving compliance and fraud detection. Client listings abolished.

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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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