If you are a catering operator in Belgium, you may have heard of the term GKS, which stands for Geregistreerd Kassasysteem or Registered Cash Register System. The use of a GKS is mandatory for certain catering operators who exceed a certain threshold of turnover from these services.
The use of a registered POS system guarantees that the correct turnover is declared for the calculation of taxes and that the VAT, which the customer pays, is transferred to the Belgian TA.
The GKS receipt: A mandatory document for catering operators in Belgium
Public
Belgium
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
461
Content accuracy validation date:
21.08.2023
Content accuracy validation time:
08:08h
Whether or not you have to use a GKS depends on the turnover of a certain type of catering service, namely the restaurant and catering services. Every catering operator who receives at least 25,000 euros from restaurant and catering services on an annual basis must use a GKS. In concrete terms, it means that the absolute majority of traditional restaurants and caterers have to work with a GKS.
Below are the mandatory elements of a GKS receipt, i.e., a fiscal receipt. This receipt can take all kinds of forms but always contains the following information:
- Indicate "VAT RECEIPT" in large letters.
- Overview of the purchased products, indicating the VAT rate
- Company number of the service provider
- Serial numbers of the FDM (fiscal data module) and VSC (the VAT signing card)
- Cash register serial number
- Various control data as well.
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