Belgium has confirmed final deadlines for hospitality businesses to upgrade to GKS 2.0 fiscal cash register systems, with the tolerance period ending on 31 March 2026 and stricter enforcement starting from April 2026. A final transition window extends into June 2026 for new installations, after which businesses must comply or demonstrate active migration, as part of a phased rollout through 2028.
Belgium defines final deadlines for hospitality sector fiscal cash register upgrades
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Belgium
Author: Nikolina Basić
Category:
Fiscal subject related
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15
Content accuracy validation date:
21.04.2026
Content accuracy validation time:
08:17h
Belgium’s tax authority has confirmed key deadlines for hospitality businesses to upgrade to the new generation of certified fiscal cash register systems (GKS 2.0).
The previously granted tolerance period—introduced due to the limited availability of certified hardware—runs until 31 March 2026. From April 2026, enforcement will tighten, requiring businesses in the hospitality sector to ensure compliance or demonstrate that they are actively transitioning to the upgraded systems. In practice, authorities are allowing a final transition window extending into June 2026 for businesses installing systems for the first time.
The obligation primarily applies to restaurants, cafés, and catering businesses exceeding the turnover threshold for on-premise consumption. These businesses must record transactions using certified POS systems equipped with a Fiscal Data Module (FDM 2.0), which enables secure and more automated communication with the tax authority.
The rollout follows a phased migration approach. Businesses using older systems—particularly those installed before 2018—are expected to upgrade first, with staggered deadlines extending through 2026 to 2028, depending on the installation date of existing systems.
Authorities opted for a gradual implementation to address supply constraints and reduce disruption for businesses. During the transition period, companies were allowed to either upgrade immediately, register for a compliant system and await installation, or temporarily continue using existing certified systems.
With the end of the tolerance period approaching, hospitality businesses are now entering the final phase of compliance. The April 2026 milestone effectively signals the shift from flexibility to enforcement, requiring businesses to complete their transition to GKS 2.0 in line with the official timeline.
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