Since 2010, hospitality businesses in Belgium have enjoyed a reduced VAT rate of 12% on restaurant and catering services. In return, since July 1, 2016, the use of a registered cash register system (GKS) has been mandatory for hospitality businesses with annual sales exceeding €25,000 from these services. Now, more than a decade later, the technology of these systems is about to get a thorough update. GKS 2.0 is being introduced: a new generation of POS systems that operates more efficiently and is ready for the future.
The launch of GKS 2.0 was initially scheduled for July 1, 2025. However, due to a shortage, the tolerance period for mandatory commissioning is being extended to March 31, 2026.
Why upgrade to GKS 2.0?
Current GKS technology is outdated and lacks the capabilities of modern digital systems. GKS 2.0 not only brings improvements for the user, but also strengthens the tax authorities' control mechanisms. This makes the process simpler and more efficient for all involved.
What's new in GKS 2.0?
- One type of transaction audit file
The new systems now use a standardized transaction audit file, allowing changes to be implemented more quickly and making systems uniform. - New Fiscal Data Module (FDM).
- The current ‘black box’ and VAT Signing Card (VSC) will disappear.
- The updated FDM works without a card and transmits data directly online to the tax authority. This makes audits easier and faster, as the tax authority can access data remotely.
- Digital cabinet tickets
Hospitality operators can now issue digital cabinet tickets instead of paper copies. However, customers retain the right to request a paper ticket. - Wider deployment
Although the GKS is currently only mandatory in the hospitality industry, the new legislation removed the sectoral reference. As a result, the technology can also be used in other sectors, such as barber stores. This shows the ambition of the tax authorities to eventually deploy the GKS more broadly.
When should you switch to GKS 2.0?
Deferral and tolerance period
The launch was initially scheduled for July 1, 2025, but was already postponed last year to Jan. 1, 2026. In late December 2025, the FPS Finance notified to extend the tolerance period again and this time to March 31, 2026.
The reason is simple: there is a deficit to new certified POS systems and next-generation FDM modules.
Specifically, what does this mean?
As a hospitality business, do you need to be between January 1 and March 31, 2026 Commissioning a GKS for the first time? Then you may voluntary opt to commission a GKS 2.0. However, because of the shortages, there is a real chance that you will still have to install an old GKS 1.0 system.
The obligation for GKS 2.0 only goes into effect from April 1. Soon the legislation will be amended. Then we will also know by what date hospitality businesses with an existing GKS 1.0 system this should replace by a new 2.0 system.
These were the current deadlines for existing systems:
- Registered between 01/01/2014 and 31/12/2017: no later than 01/07/2026.
- Registered between 01/01/2018 and 31/12/2021: no later than 01/07/2027.
- Registered between 01/01/2022 and 30/06/2025: no later than 01/01/2028.
What about the cost?
Moving to GKS 2.0 inevitably involves additional costs, such as the purchase of a new FDM or even a completely new POS system. To support business owners in this, the legislature is expected to provide a additional tax deduction of 20% will provide.
This measure, part of the broader investment deduction reform, qualifies the purchase of a GKS 2.0 as a digital investment. The details of this financial relief are still subject to further legislation.
What does this mean for your hospitality business?
The transition to GKS 2.0 is inevitable, but it also offers benefits such as working more efficiently, easier management, and less red tape. Prepare ahead of time by meeting scheduled deadlines and educating yourself about the new systems.
At Titeca, we're ready to guide you through this transition and walk you through the tax and administrative implications of GKS 2.0. Contact your Titeca expert and find out how we can support your hospitality business.