Fiscalization was introduced in Belgium during several phases, and it is considered to be a combined type of fiscalization, having both hardware and software requirements for fiscal devices.
During 2015 and even earlier, the HoReCa sector in Belgium was subject to several regulations regarding the use of cash registers that allow the control of fiscal activities. These regulations were initially planned to take effect on January 1, 2014, but they were postponed for one year to give more time for that sector to adapt. For the year 2014, the use of the cash register system was voluntary.
What is the fiscalization type in Belgium, and how was it introduced?
Public
Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
727
Content accuracy validation date:
30.06.2023
Content accuracy validation time:
09:27h
Since 2015, all hoteling and catering establishments in Belgium have been required to use a tax cash register system for their sales. However, the taxpayers were given a grace period of 18 months to implement the new system, which ended on July 1, 2016.
The fiscal regulations in this country apply to all on-premise sales in restaurants or catering services provided by taxpayers whose turnover exceeds EUR 25,000. These taxpayers must register their sales with a certified cash register system that meets certain technical and security requirements. The cash register system can be either a cash register or a POS system, but it must be connected to a control module that generates and stores data for each transaction. At each sale, a receipt must be produced by the certified cash register system and given to the customer.
Other news from Belgium
Belgian FPS Finance updated technical documentation for GKS 2.0 related to FPS Cloud’s API protocol.
Belgium
Author: Tara Nedeljković
Belgian FPS Finance has updated its technical documentation for GKS 2.0, specifically related to FPS Cloud's API protocol. The latest update, v. 1.06, includes new details in sections 5, 11, and 12.3.3 of the documentation. Read more
Key e-invoicing components to be aware of in Belgium
Belgium
Author: Tara Nedeljković
The Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue have simplified the process of issuing digital consignment notes. Starting April 1, 2025, businesses with gross revenues exceeding €200,000 or operating in specific sectors, such as energy products, pharmaceuticals, and building materials, must issue and transmit digital consignment notes. Read more
New updates to technical specifications published by FPS Finance for GKS 2.0 cash register systems in Belgium
Belgium
Author: Tara Nedeljković
The Belgian FPS Finance has released updates to the technical specifications for GKS 2.0 cash register systems, with version 1.9 now available. These updates detail the operation and communication between the cash register system and the fiscal data module. Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
FPS Finance in Belgium updated technical documentation for GKS 2.0 concerning communication with TA as well as communication between CRS and FDM
Belgium
Author: Tara Nedeljković
FPS Finance has released updates to the technical documentation for GKS 2.0, focusing on communication between the Fiscal Data Module (FDM) and the Tax Authority (TA). Version 1.04 of the API protocol between FDM and FINCLOUD includes text improvements and minor corrections in section 12.5, while version 1.8 of the CRS-FDM communication document adds clarifications on B2B invoicing and VAT receipt printing. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
Is the usage of certified cash register systems expanding to other sectors in Belgium?
Belgium
Author: Tara Nedeljković
Belgium's federal government plans to expand the use of certified cash register systems (black boxes) beyond the HORECA sector to other fraud-sensitive industries, though specific sectors have yet to be confirmed. Small-scale businesses with annual revenues below €25,000 will remain exempt, but the calculation method for this threshold may be revised. Read more