During this period, affected businesses can either adopt GKS 2.0 early, register and wait for hardware, or temporarily use GKS 1.0 to remain compliant without changing the legal deadlines. 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 tem... Read more

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

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

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

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

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