Fiscal subject related
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
Update 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
Belgium Mandates B2B E-Invoicing by 2026

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’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