Let's With the introduction of GKS 2.0 to Belgium, several significant changes will be implemented to upgrade the tax control mechanisms as well.
The introduction of advanced online control systems is expected to increase tax compliance significantly. Additionally, online tax controls will be possible without a tax inspector visiting the establishment.
If establishments inside the fiscalization scope fail to upgrade to the new GKS 2.0 on time, several penalties may be imposed.
Let's find out which one!
More tax control possibilities are coming with GKS 2.0 in Belgium.
Public
Belgium
Author: Tara Nedeljković
Category:
Fiscal subject related
Views:
1921
Content accuracy validation date:
17.09.2024
Content accuracy validation time:
08:05h
These can include:
- Fines: Establishments may face monetary fines if their cash register systems do not comply with the new regulations.
- Increased and faster tax inspection processes: Businesses may be subjected to more intensive and frequent inspections by the relevant authorities to check compliance with GKS 2.0. The inspections could be started based on the data gathered on the TA side (saved in the FPS Finance cloud service) and not only based on field-gathered data.
- Operational Restrictions: Establishments might face restrictions that could impact daily business operations, such as limits on transactions or mandatory shutdowns of their cash register systems.
To avoid these penalties, it is important for establishments to transition to GKS 2.0 in a timely manner, following the set timeframe for transition, and ensure that their systems meet all the requirements set in legal and technical regulations.
Other news from Belgium
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
Belgium Keeps GKS 2.0 Transition Focused on Hospitality For Now
Belgium
Author: Tara Nedeljković
Belgium is proceeding cautiously with the rollout of GKS 2.0, keeping the transition for now limited to the hospitality (HoReCa) sector while extending the tolerance period to 31 March 2026 due to ongoing shortages of certified systems. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium Updates VAT Rates: Takeaway Meals and Fresh Food Rates Are Changing
Belgium
Author: Tara Nedeljković
Belgium will introduce new VAT rules from March 2026 that increase the VAT rate on fresh takeaway meals from 6% to 12%, using a two-day shelf-life threshold to distinguish between products. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Belgium Plans to Introduce New VAT Rates for Hospitality, Leisure, and Others from March 2026
Belgium
Author: Tara Nedeljković
Belgium will implement VAT rate changes from 1 March 2026 under its 2026 federal budget, increasing the reduced VAT rate from 6% to 12% for accommodation, leisure activities, and takeaway services, while lowering VAT on non-alcoholic drinks in restaurants and cafés from 21% to 12%. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login