From mid-2025, Belgium will introduce a new generation of the so-called “white cash register”. The aim is to transmit data directly to the Belgian tax authorities.
Although the new cash register system still only applies to the hospitality industry, the corresponding restrictions on the catering industry have been removed from the legislation and could soon be extended to include cash-intensive industries in particular. The obligation to use the new white cash register is being extended to the entire HoReCa sector. Small businesses with an annual turnover of less than EUR 25,000 will remain exempt.
The new version 2.0 ensures direct transmission to the tax authorities. It also enables digital receipts, although customers are still entitled to be given paper receipts. The removal of the existing signature card – VAT Signing Card – should also eliminate the long waiting time for transaction processing.
Currently known timeline:
- July 1, 2025 – Introduction of white cash register 2.0 – all new hospitality businesses must comply with the new legal requirements.
- July 1, 2026 – Transition phase 2 – all businesses that registered between January 1, 2014 and December 31, 2017 must switch to the new (online) system.
- July 1, 2027 – Transition phase 3 – all companies that registered between January 1, 2018 and December 31, 2021 must switch to the new (online) system.
- 1.7.2028 – Final phase – all businesses that registered between 1.1.2022 and 30.06.2025 must switch to the new (online) system.