Fiscal subject related
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 temporary tolerance measures.
FPS Finance previously announced, in a communication at the end of June 2025, that the obligation to implement GKS 2.0 would be postponed until January 1, 2026, as a temporary measure to allow businesses additional preparation time. However, the availability of certified cash registers and fiscal data modules (FDM) necessary for GKS 2.0 remains limited, and certified solutions have not yet been fully presented.
The authority also confirmed that its assessment of a potential future expansion of the GKS obligation to other types of operations is still ongoing and that the relevant legislation will be amended accordingly once finalized.
During the extended tolerance period, which runs until March 31, 2026, catering businesses subject to the installation requirement have several options:
- Voluntarily transition to GKS 2.0 immediately, if certified solutions are available.
- 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.
- Temporarily install the existing GKS 1.0 system to remain compliant with tax obligations during this period.
This extended tolerance period provides practical flexibility while ensuring that all businesses can remain compliant without altering the official deadlines.
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