In Belgium, fiscalization is a system of issuing and controlling fiscal receipts for restaurant and catering services by means of a cash register. This system aims to prevent tax evasion and fraud in the HoReCa sector.
The subjects of fiscalization are all taxpayers who provide on-premise restaurant or catering services and whose turnover from these services, excluding the supply of beverages, exceeds EUR 25,000. The VAT is not included in the calculation of this threshold.
Who are the subjects of fiscalization in Belgium?
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Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
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556
Content accuracy validation date:
30.06.2023
Content accuracy validation time:
09:31h
Content
The fiscalization obligation applies to any business space where restaurant or catering services are provided, such as restaurants, fast foods, food courts in theaters, museums, and shopping malls, canteens, hotels, cafes, bars, nightclubs, moveable business spaces (food trucks or snack bar cars), bakeries with consumer lounges, temporary stands at markets, and so on.
The taxpayers who are subject to fiscalization must issue a fiscal (VAT) receipt ("Ticket de Caisse TVA") to the customer for each sale by using a certified cash register that meets certain technical and security requirements. The cash register must also be connected to a control module that generates certain data and stores it for each transaction.
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FPS Finance in Belgium has published another document concerning the cash register system upgrades.
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The Belgian FPS Finance has published another document concerning the changes expected for the GKS 2.0, i.e., for the new cash register systems 2.0. The first version of the technical document concerns additional details on the functioning of the point of sale as well as fiscal data modules for the new GKS 2.0, as well as the communication between POS and FDM solutions. The document is published... Read more
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This document addresses all the technical details regarding fiscalizaton process in Belgium. In this presentation, we deal with topics such as technical fiscal requirements, certification of the software, fiscal data module integration, etc. Read more
A new announcement from the Belgian FPS Finance: Fiscal data module and VAT signing card requirements are changed?
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Author: Kristina Dosen
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Since 2013 and later years, cash register systems in Belgium have been comprised of the following necessary components: a certified cash register (SCE), a certified fiscal data module (FDM), and a VAT Signing Card (VSC). There is an interrelationship between these elements, and the flow of communication between them is such that the register sends the transaction data to the FDM. All elements wor... Read more
FPS Finance in Belgium has published a timeline with novelties regarding the upcoming modernization of the POS systems, GKS 2.0.
Public
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Author: Kristina Dosen
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New information about the upcoming modernization of GKS systems in Belgium has just been published on the FPS Finance web portal. The new GKS 2.0 introduces, among other things, the ability to create a copy of that fiscal receipt. Via the new FDMs, the detailed data is going to be forwarded online to the cloud service of FPS Finance, i.e., the authority in fiscalization. The latter, in turn, make... Read more