In Belgium, fiscalization is a system of issuing and controlling fiscal receipts for restaurant and catering services by means of a cash register. This system aims to prevent tax evasion and fraud in the HoReCa sector.
The subjects of fiscalization are all taxpayers who provide on-premise restaurant or catering services and whose turnover from these services, excluding the supply of beverages, exceeds EUR 25,000. The VAT is not included in the calculation of this threshold.
Who are the subjects of fiscalization in Belgium?
Public
Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
2583
Content accuracy validation date:
30.06.2023
Content accuracy validation time:
09:31h
The fiscalization obligation applies to any business space where restaurant or catering services are provided, such as restaurants, fast foods, food courts in theaters, museums, and shopping malls, canteens, hotels, cafes, bars, nightclubs, moveable business spaces (food trucks or snack bar cars), bakeries with consumer lounges, temporary stands at markets, and so on.
The taxpayers who are subject to fiscalization must issue a fiscal (VAT) receipt ("Ticket de Caisse TVA") to the customer for each sale by using a certified cash register that meets certain technical and security requirements. The cash register must also be connected to a control module that generates certain data and stores it for each transaction.
Other news from Belgium
Belgium defines final deadlines for hospitality sector fiscal cash register upgrades
Public
Belgium
Author: Nikolina Basić
Belgium
Author: Nikolina Basić
Belgium has confirmed final deadlines for hospitality businesses to upgrade to GKS 2.0 fiscal cash register systems, with the tolerance period ending on 31 March 2026 and stricter enforcement starting from April 2026. A final transition window extends into June 2026 for new installations, after which businesses must comply or demonstrate active migration, as part of a phased rollout through 2028.... Read more
Tolerance period postponed once again to June 2026 for GKS 2.0 compliance
Belgium
Author: Tara Nedeljković
Belgium has extended the grace period for mandatory implementation of the GKS 2.0 certified POS system until 30 June 2026 due to insufficient system availability, allowing businesses to choose between early adoption, registration, or temporary use of GKS 1.0. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Deadlines in Belgium for GKS 2.0 Implementation Remain in Effect
Public
Belgium
Author: Tara Nedeljković
Belgium
Author: Tara Nedeljković
During this period, affected businesses can either adopt GKS 2.0 early, register and wait for hardware, or temporarily use GKS 1.0 to remain compliant without changing the legal deadlines. The Belgian tax authority, FPS Finance, reminds stakeholders that the deadlines for the mandatory installation of the certified cash register system GKS 2.0 remain unchanged, despite ongoing developments and tem... Read more
Belgium Introduces New VAT Provision Account from May 2026
Belgium
Author: Tara Nedeljković
Belgium will introduce a new VAT provision account system starting May 1, 2026, replacing the current VAT account as part of a broader tax administration modernization reform. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium Postpones Controversial Takeaway Meal VAT Rate Increase
Belgium
Author: Tara Nedeljković
Belgium introduced several VAT changes from March 2026 to strengthen public finances, including confirmed increases such as raising VAT on hotels, campsites, and furnished accommodation from 6% to 12% and increasing VAT on pesticides to 21%. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New education was created: Educational videos for Belgium
Belgium
Author: Tara Nedeljković
This video series provides a comprehensive overview of Belgian fiscalization, starting with the legal framework, scope, and the hardware-software fiscalization model applied in practice. It explains the operation of cash register systems (including GKS 2.0), the Fiscal Data Module, communication with tax authorities, and the distinction between fiscal and non-fiscal receipts. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium’s Move to Mandatory B2B E-Invoicing: What Businesses Need to Know?
Belgium
Author: Tara Nedeljković
Belgium has entered a new phase of VAT digitalisation with mandatory structured B2B e-invoicing effective from January 1, 2026, replacing paper and PDF invoices for domestic transactions. To support implementation, the tax authorities have introduced a three-month tolerance period until March 31, 2026, during which penalties are eased for businesses that can demonstrate timely and genuine efforts to comply, although the legal obligation itself is already in force. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login