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Belgium Clarifies GKS-SCE 2.0 Cash Register Compliance Rules

  • Belgian FPS Finance issued a new FAQ clarifying compliance with the GKS-SCE 2.0 certified cash register system and the transition from version 1.0.
  • The replacement deadline for old cash registers depends on the installation date of the last version 1.0 register, not the Fiscal Data Module date; businesses can check this via the RCR e-service.
  • The certified cash register obligation does not apply if annual turnover from on-premises meals is below EUR 25,000, though other tax, VAT, and invoicing rules still apply.
  • All direct-sale transactions must be completed and registered, including zero-value sales, and a VAT receipt must be issued even if no payment is due.
  • The FAQ also distinguishes refunds from corrections and requires businesses to use the correct specific reason for each negative adjustment to preserve an accurate audit trail.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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