Fiscal Data Module (FDM) & Certified Cash Register Systems (CCRS)

The laws obliging all Belgian taxpayers in the hospitality sector (HORECA) to use Certified Invoicing Systems are:

• Royal Decree No. 1 of 29 December 1992 on measures to ensure payment of the tax on the value added. This Royal Decree determines which subject in hospitality sector is required to issue receipt using a cash register system; 
• The Royal Decree of 30 December 2009 contains definition and requirements to be met by a cash register system in the hospitality sector;
• The Act of 30 July 2013 on the certification of a cash register system in the hospitality sector. This law describes the certification process and determines the obligations of the manufacturer and importer;
• The Royal Decree of October 2013 on the implementing rules adopted regarding the certification of a cash register system in hospitality sector. This Royal Decree determines the technical requirements of the FDM which functions must satisfy the CCRS functions and set the terms of the certification process;

Taxpayers who registered voluntarily to use CCRS and FDM in the course of 2014, (registration started on December 1 2013) have been awarded with the permission to use reduced VAT rate of 12% on the sale of their goods and services. Other taxpayers will enjoy the same benefits as of January 1st 2015, when the use of certified devices in all of hospitality sector becomes mandatory…

Back in 2011 Ireland Revenue has adopted Ruled Based approach to assure its taxpayers are maintaining tax records in a safe manner. Without certification or proper identification of invoicing systems, taxpayers must comply with Rules for Cash Registers and EPOS systems that require certain functionality such as sufficient memory size to store data for 6 years, ability to produce Z-daily report and etc. These machines have no security and are easy to manipulate, yet Ireland has adopted a way to ensure the records are made available for audit. Comprehensive guide…