What is the fiscalization type in Belgium, and how was it introduced?

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.

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.