Fiscal subject related
From April 1, 2025, supermarkets larger than 400 square metres will no longer be allowed to sell tobacco products. The ban also applies to temporary sales outlets, such as festivals. Even in shops that are still allowed to sell tobacco, there will be a ban on displaying any tobacco product, including e-cigarettes, devices, filters, and so on.
Retailers will have to ask for proof of identity from anyone who wants to buy tobacco products and appears to be under the age of 25. There will also be tougher penalties for violations of the advertising and promotion ban.
With these anti-tobacco measures, Belgium is following the example of countries like the Netherlands, where tobacco products are already disappearing from food retailers as of July 1 this year.
Another type of restriction is defined for alcohol products. The sale of alcohol is also being limited; there will be a ban on selling alcohol to minors (persons under 18). There is an exception for beer and wine, where the age limit will remain at 16 unless alcohol or a flavouring of alcohol is added to such products.
There will also be a ban on the sale of alcohol using vending machines, in hospitals, and in petrol stations along motorways between 10 p.m. and 7 a.m., with an exception for roadside restaurants.
Other news from Belgium
New document was uploaded: EV-chargers from the Fiscalization Perspective in Belgium
Belgium
Author: Tara Nedeljković
The purpose of this document is to provide a comprehensive overview of the fiscalization treatment and regulatory framework surrounding electric vehicle (EV) charging stations in Belgium. This includes how EV chargers are classified under fiscal laws, whether they fall within the scope of fiscalization, and what obligations exist for suppliers operating in this domain. Read more
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Already subscriber? LoginBelgian tax authorities provide clarifications on the upcoming mandatory B2B e-invoicing
Belgium
Author: Vukašin Santo
Belgium’s tax authorities have confirmed that the mandatory B2B e-invoicing regime will begin on January 1, 2026, with no transitional delay, and urged businesses to finalize their Peppol-based readiness. The updated FAQ clarifies key rules on invoice dating, input VAT eligibility, written opt-outs, Hermes phase-out, and verification of public entities via the CBE portal Belgian tax authorities ha... Read more
The FPS Finance from Belgium published another update of GKS 2.0 Use Cases in Technical Documentation.
Belgium
Author: Tara Nedeljković
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
Author: Tara Nedeljković
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
Author: Tara Nedeljković
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
Author: Tara Nedeljković
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
Author: Ljubica Blagojević
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