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General information

Country Continent Region Country Code Internet Population Capital
Belgium Europe Western Europe BEL BE 11 mil. Brussels

 

Fiscal system information

Number of tax payers Fiscal start Fiscal type (Rule or Technology) Certification required Electronic Journal Fiscal memory devices Remote Audit Digital Signature Online invoicing Lottery
2015 T Y Y N N Y N N

 

Authority

Address: Boulevard du Roi Albert II 33
1030 Bruxelles
Web: financien.belgium.be

 

Resources

Introduced in 2011, according to (EU) 2015/1535 rules “Prevention of technical barriers to trade” the CCRS concept was accepted. Download draft text here.

CIRCULAR no. E.T. 124.747 (General Tax Administration no. 43/2013 ) dated of 23.10.2013 – download PDF

=> New circular on registered cash register in the Official Gazette

In the Official Gazette of January 16, 2017 a new circular of November 8, 2016 published guidelines for the use of the registered cash register system (GKS) in the hospitality industry.

content circular

This circular (AAFisc No 33/2016 (No. ET124.747) on November 8, 2016..)
  • contains a number of specific definitions, such as PC-POS cash register system, Fiscal Data Module (FDM) and Barrel Signing Card (VSC), …;
  • lists the obligations of the manufacturer, importer and distributor of a registered cash register system (GKS)
    • producers and importers must include the production numbers of all POS systems that are delivered in Belgium by giving as part of GKS to the tax administration;
    • the production numbers of all POS systems supplied to the distributor were to the administration notified by the producer / importer. Once such a system is supplied by the distributor to a taxpayer, he must inform the administration informed of the relevant production number and the identity of the customer;
    • the manual and documentation for the GKS must be written in Dutch, French, German or English and a copy must be provided to the customer upon the sale of the POS system, etc .;
  • contains general rules for GKS, with the obligatory and forbidden functions of the POS system and the rules for communication of the POS system with the control module;
  • requires that the GKS, using the control module, to ensure the immutability of the data entered, from the moment of entry into the POS system until the end of the statutory retention periods.Moreover, it must ensure the preservation of all data entered. Therefore, all data entered must be recorded immediately upon their creation:
    • in an electronic journal (electronic cash registers);
    • in a journal file (for PC POS cash register systems);
  • indicate what data should be on the VAT cash receipt;
  • sums up what data need to be on a ‘simplified VAT cash receipt;
  • contains the procedures for creating an invoice (in the form of a sales receipt) to the registered cash register;
  • require the taxable person who uses a registered cash register to make on a daily financial report and a daily user report (Z-reports). In addition, it should be possible to generate so-called X-reports;
  • contains the general and technical requirements to the Fiscal Data Module (FDM) and the conditions to which the Barrel Signing Card (VSC) must comply with the control module of the registered cash register. This control module must be connected to the POS system;
  • defines what should the taxpayer-operator technical problems with the VSC, the FDM and the registered cash register system itself.

Attachments

The new circular also contains three annexes:
Annex 1 , with the certification procedure for the Fiscal Data Module (FDM) and the POS system, and riegistratieprocedure for Fiscal Data Module (FDM), the POS system and Barrel Signing Card (VSC). This Annex also includes a model of the certificate Fiscal Data Module and a model of the certificate POS system ‘ ;
Annex 2 : “Communication Kassasysteem – FDM – VSC” with the technical aspects of the communication to and from the FDM;
Annex 3: aanvraagfomulier to certification of Fiscal Data Module as part of a registered cash register system.

VAT receipt, through registered cash since July 1, 2016

Since July 1, 2016, each operator of an establishment where meals are consumed, and any caterer who performs catering services required for each taxable or non-taxable client to issue a VAT receipt, through registered cash register system (GKS) for all actions he performed in the exercise of economic activity related to the provision of meals and drinks, whether or not provided with meals, including all sales of food and drink in this establishment.
So when its annual sales (excl. VAT) for the restaurant and catering services, excluding the services consisting of the provision of beverages exceeds 25,000 euros ( Art. 21a , VAT Decree no. 1, introduced by art. 1 , Decree of June 16, 2016).
Source: Circular No. AAFisc. 33/2016 (no. ET124.747) dated November 8, 2016 . – Registered POS system GKS. – Catering. – Duties. – Control Module. – Registered POS system in the hospitality sector, implementation of the Law of July 30, 2013, of the Royal Decree of October 1, 2013 to implement this law and the Royal Decree of December 30, 2009, January 16, 2017 BS.

Also see:

– Royal Decree of June 16, 2016 amending the Royal Decree Nr. 1 of December 29, 1992 regarding the arrangements for the payment of VAT value added with regard to the issue of a receipt, by registered in the POS system hospitality sector, BS June 24, 2016; err. BS July 7, 2016 ..

– Royal Decree of October 1, 2013 regarding the application procedures regarding the certification of a registered cash register system in the hospitality sector, BS October 8, 2013.

– Law of July 30, 2013 relating to the certification of a registered cash register system in the hospitality sector, BS August 28, 2013.

– Royal Decree of December 30, 2009 to determine the definition and the conditions which a registered cash register system shall comply in the hospitality sector, BS December 31, 2009; err.BS January 26, 2010.

– Royal Decree No 1 of 29 December 1992 concerning the arrangements for payment of the tax on value added, BS December 31, 1992 (. VAT No. 1 KB. )

 

Promulgation Date: 08/11/2016
Publication date: 16/01/2017

Other

facture vat portugal facture vat portugal

 

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