Belgium implements the HW-based fiscal approach, but not for all activities.
It is a very interesting fact that there are no specific legal requirements for POS in the retail sector, but they should comply with general fiscal and bookkeeping rules. There is no certification process.
On the other hand, since the 1st of January 2014, a new regulation in the HORECA sector has been promulgated, with a transitional period until the 1st of July 2016. Since this date, all premises where meals are consumed and all merchants who provide catering services are obligated to issue VAT receipts through a certified cash register system for all actions performed in the exercise of economic activity.
Source Tijana Milojevic
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