Fiscalization was introduced in Belgium during several phases, and it is considered to be a combined type of fiscalization, having both hardware and software requirements for fiscal devices.
During 2015 and even earlier, the HoReCa sector in Belgium was subject to several regulations regarding the use of cash registers that allow the control of fiscal activities. These regulations were initially planned to take effect on January 1, 2014, but they were postponed for one year to give more time for that sector to adapt. For the year 2014, the use of the cash register system was voluntary.
What is the fiscalization type in Belgium, and how was it introduced?
Public
Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1037
Content accuracy validation date:
30.06.2023
Content accuracy validation time:
09:27h
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
Belgiums Mandatory B2B-E-Invoicing: Important Requirements and Penalties from 2026
Public
Belgium
Author: Ljubica Blagojević
Belgium
Author: Ljubica Blagojević
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
Public
Belgium
Author: Ljubica Blagojević
Belgium
Author: Ljubica Blagojević
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
Belgium Mandates B2B E-Invoicing by 2026
Public
Belgium
Author: Ljubica Blagojević
Belgium
Author: Ljubica Blagojević
Belgium will mandate B2B e-invoicing from January 1, 2026, under the Royal Decree of 8 July 2025, in line with the EU’s ViDA initiative. The standard format will be Peppol BIS (UBL), with alternatives allowed only by mutual agreement and EU compliance. All VAT-registered businesses must be able to send and receive e-invoices. Penalties for non-compliance start at €1,500 and rise to €5,000 for repe... Read more
Belgian FPS Finance is allowing for deadline tolerance to equip fiscalization taxpayers with new cash register systems—GKS 2.0!
Belgium
Author: Tara Nedeljković
Belgium’s FPS Finance has granted deadline tolerance for the mandatory transition to GKS 2.0 cash register systems in the hospitality sector, due to a shortage of certified devices. Catering businesses without an existing GKS now have until 1 January 2026 to comply, with the option to voluntarily switch to GKS 2.0 or temporarily install GKS 1.0. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgian FPS Finance published updated technical specifications for POS and FDM operation for GKS 2.0 requirements.
Belgium
Author: Tara Nedeljković
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium introduces an updated VAT refund system from October 2025.
Belgium
Author: Tara Nedeljković
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgian FPS Finance published updated technical specifications for FDM communication as part of GKS 2.0 requirements.
Belgium
Author: Tara Nedeljković
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login