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: 03.09.2026 | News: 133

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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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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Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.

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The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed.
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A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.

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Belgium's GKS 2.0 as registered cash register system became mandatory for new hospitality businesses from July 2026, while businesses already operating GKS 1.0 systems will transition in phases. The new system introduces real-time transmission of transaction data to FPS Finance and requires both the POS system and Fiscal Data Module (FDM) to be certified for GKS 2.0. 

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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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