The authority also confirmed that its assessment of a potential future expansion of the GKS obligation to additional activities is still ongoing and that the relevant legislation will be amended accordingly. During the extended tolerance period, affected catering businesses may voluntarily switch to GKS 2.0 if certified solutions are available, register online while awaiting hardware, or temporarily install the existing GKS 1.0 system to remain compliant.
Belgium: FPS Finance Announces Postponement with Longer Tolerance Period For GKS 2.0 Implementation
Public
Belgium
Author: Tara Nedeljković
Category:
Fiscal subject related
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14
Content accuracy validation date:
24.12.2025
Content accuracy validation time:
09:43h
According to a publication by FPS Finance, i.e., the Belgian tax authority, this official institution has announced yet another postponement regarding the mandatory installation of the new certified cash register system called GKS 2.0.
In an earlier communication issued at the end of June 2025, FPS Finance had already informed stakeholders that the obligation to install GKS 2.0 would be postponed until January 1st, 2026 as a measure of administrative tolerance. This decision was initially presented as a temporary forbearance to allow the sector additional time to prepare. However, FPS Finance now acknowledges that the availability of certified cash registers and fiscal data modules (FDM) remains insufficient to meet the immediate needs of all affected businesses and that certified solutions – as components of GKS 2.0 – are yet to be presented.
In addition, the Belgian tax authority has indicated that its analysis concerning a possible extension of the GKS obligation to other types of operations in the future is pending and thus has not yet been finalised. Due to these unresolved issues, primarily the lack of certified solutions, FPS Finance has decided to introduce another postponement by extending the tolerance period even further, this time until the 31st of March, 2026.
This new extension represents a second delay in the mandatory implementation timeline, underlining the ongoing practical challenges faced by the sector. FPS Finance has confirmed that the relevant legislation concerning the introduction of GKS 2.0 and any potential expansion of the target group will be amended accordingly.
In practical terms, catering businesses that need to install a cash register system between 1 January and 31 March 2026, based on the prior timeline, are given several options during this extended tolerance period (until the end of March). In the tolerance period they may voluntarily choose to transition immediately to GKS 2.0, provided that a certified cash register and FDM are available. Businesses are also permitted to register online for GKS 2.0 while awaiting delivery of the required hardware, as the online environment for communication with FDM 2.0 is already operational and will continue to be expanded. Alternatively, FPS Finance allows businesses to install the existing GKS 1.0 system to comply with their tax obligations during this newly extended tolerance period.
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