Fiscal subject related
Since 2015, all hoteling and catering establishments in Belgium have been required to use a tax cash register system for their sales. However, the taxpayers were given a grace period of 18 months to implement the new system, which ended on July 1, 2016.
The fiscal regulations in this country apply to all on-premise sales in restaurants or catering services provided by taxpayers whose turnover exceeds EUR 25,000. These taxpayers must register their sales with a certified cash register system that meets certain technical and security requirements. The cash register system can be either a cash register or a POS system, but it must be connected to a control module that generates and stores data for each transaction. At each sale, a receipt must be produced by the certified cash register system and given to the customer.
Other news from Belgium
The FPS Finance from Belgium published another update of GKS 2.0 Use Cases in Technical Documentation.

FPS Finance in Belgium has updated the GKS 2.0 technical documentation, adding three revised “Use Cases” dated 26 September 2025. Let’s look into this in more detail. Read more
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Already subscriber? LoginBelgium Publishes GKS 2.0 update: Version 2.1 of the Technical Specification for Communication Between POS and FDM

Belgium’s FPS Finance released Version 2.1 of the GKS 2.0 technical specifications, refining how POS systems communicate with fiscal data modules. The update enforces stricter use of date/time fields in RFC3339 format, clarifies functions like costCenterChange and transaction reporting, and introduces new features such as the Robotuser for automated reports. Read more
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Already subscriber? LoginUpdate of technical documentation in Belgium related to GKS 2.0 solutions: API protocol between FDM and FIN-Cloud

Belgium’s FPS Finance has released version 1.08 of the Registered Cash Register System (RCRS) Technical Specifications, refining the API protocol between the Fiscal Data Module (FDM) and FinCloud. The update introduces new data elements, security adjustments, and guidance on message size limits, enhancing accuracy, reliability, and compliance in electronic fiscal data reporting for the HoReCa sect... Read more
New Belgian Royal Decree Confirms E-Invoicing Standards, Penalties, and VAT Rounding Rules

Belgium’s Royal Decree of 14 July 2025 confirms that from 1 January 2026, structured e-invoicing via the Peppol BIS standard will be mandatory for all domestic B2B transactions between Belgian VAT-registered entities, with limited exemptions. The Decree sets technical requirements, allows alternative EU-compliant formats by mutual agreement, and introduces fines ranging from €1,500 to €5,000 for non-compliance, while also changing VAT rounding rules to permit rounding only on the total VAT amount. Read more
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Already subscriber? LoginBelgium Mandates B2B E-Invoicing via PEPPOL Starting January 2026

Belgium’s Royal Decree No. 2025005169 requires all VAT-registered businesses to use structured electronic invoices for B2B transactions starting 1 January 2026. Invoices must be sent via the PEPPOL network using EU standard EN 16931. While alternative EU-compliant formats may be used with mutual consent, all businesses must still support PEPPOL.VAT rounding is only allowed on the total amount, not... Read more
Belgiums Mandatory B2B-E-Invoicing: Important Requirements and Penalties from 2026

From 1 January 2026, structured e-invoicing in XML format will be mandatory for B2B transactions between Belgian VAT-registered businesses. E-invoices must include clear descriptions, quantities, VAT in euros, and credit note references. VAT deduction requires valid invoices and proper documentation. Courts have denied deductions for vague invoices, despite the EU’s “substance over form” principle... Read more
Belgium E-Invoicing: New Penalties for Non-Compliance Effective 2026

On July 8, 2025, Belgium confirmed that mandatory structured e-invoicing for domestic B2B transactions between VAT-registered taxpayers will begin on January 1, 2026, as per the Law of 6 February 2024. The obligation excludes B2C transactions, exempt or foreign transactions, and non-VAT-registered or bankrupt entities. Invoices must use the Peppol BIS format or a EU-compliant alternative, but all... Read more