When Do Belgian HoReCa Businesses Need to Switch to GKS 2.0?
Belgium's GKS 2.0 as registered cash register system became mandatory for new hospitality businesses from July 2026, while businesses already operating GKS 1.0 systems will transition in phases. The new system introduces real-time transmission of transaction data to FPS Finance and requires both the POS system and Fiscal Data Module (FDM) to be certified for GKS 2.0.
The Royal Decree formally establishing the implementation of GKS 2.0 was published by The Belgian FPS Finance, confirming the start of the new framework from July 2026. This means that new hospitality businesses that fall within the registered cash register requirements are required immediately to use GKS 2.0 when starting their sales in Belgium. Their POS system and Fiscal Data Module, commonly referred to as the FDM or "black box", must be certified for GKS 2.0 to operate correctly.
On the other hand, businesses already operating a GKS 1.0 system are subject to a phased transition.
The applicable deadline is determined by the purchase date of the existing cash register, as stated further:
- businesses whose current cash register was purchased before January 1st, 2018 must install GKS 2.0 no later than July 1st 2027.
- for cash registers purchased between January 1st 2018 and the end of December 2021, the deadline is July 1st 2028,
- while businesses with cash registers purchased from January 1st 2022 must transition no later than January 1st 2029.
Where a business has purchased several cash registers, the most recent cash register purchase date determines its transition deadline.
The new framework therefore changes both the fiscalization process and the technical configuration of registered cash register systems used by affected hospitality businesses. According to FPS Finance, the increased availability of transaction data is also intended to allow more targeted compliance controls and reduce the need for some on-site inspections which were commonly utilized.
GKS 2.0 now allows VAT Receipts (fiscal receipts) to be provided digitally, including those by e-mail, QR code or through a customer profile in an app.
For businesses already using GKS 1.0, the extent of the required changes that need to be covered depends on their existing setup. Businesses using a compatible software-based cash register may only require a software update and replacement of the FDM, while older unsupported cash registers may need to be replaced entirely.
A new FDM currently costs approximately around EUR 200, compared with around EUR 750 under the previous single-supplier situation. There are currently four certified FDM producers (having approved solutions ready for deployment).
Also, affected hospitality businesses can verify their individual transition deadline through the GKS e-service, under My Profile > Known establishments. Access is available to the legal representative of the Business Entity or an employee who has been assigned the required FPS Finance role.
The transition timetable and GKS 2.0 rules are directly relevant to restaurants, cafés and other hospitality businesses, as well as POS software vendors, certified cash register providers, FDM producers and distributors, and retail technology integrators supporting the Belgian hospitality sector.
GKS 2.0 is therefore already mandatory for newly established businesses falling within its scope, while existing GKS users should determine their applicable deadline and prepare the required system changes before its expiration.
What should impacted business in HoReCa industry do?
This change implies that POS providers should prepare and certify their solutions,
And for impacted businesses inside of HoReCa to either purchase an already certified solution from a POS provider for GKS 2.0,
Both types of subjects should do their part before the deadline expiration.
Since this impacts all of the above subjects, it means all of these subjects are required to prepare and to transition to new requirements in due dates.
The main source confirming the official deadlines and updates above is the official Guidance Note provided by the FPS Finance (Belgian Tax Authority):
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