From July 2025, a standardized transaction audit file will apply, allowing changes to be implemented faster and systems to be uniform
GKS 2.0 Information
Ten years after the introduction of the registered cash system (GKS) with black box, the Belgian government is taking the next step in digitization and control. From July 1, 2025, the GKS 2.0 will be gradually mandatory for an increasing number of food service and retail businesses. This upgrade brings new opportunities and obligations. As a restaurateur, retailer, or independent business owner, it's crucial to be prepared.
Who will be required to use GKS 2.0?
Where the original GKS was only mandatory for restaurants with a minimum turnover of β¬25,000 in table service and for caterers, from July 2025 this will be systematically extended to all businesses where:
- Products or services are sold on-site, AND
- Cash payments are accepted
This means that the tax authorities aim to deploy GKS 2.0 more broadly in the long term. The government determines the implementation times per sector, with the following sectors likely to follow first:
What does this mean for you specifically?
- You need a professional registered cash system that is compatible with Blackbox 2.0
- Your supplier of your existing or GKS 1.0 cash register must be able to perform the integration with the new Blackbox 2.0
- You have less administrative burden when the Government also includes the data exchange and reporting procedure for VAT inspectors in the certification of the GKS 2.0 cash system
- You are eligible for a premium on social contributions AND an investment deduction of 15.5% to possibly 20% depending on the Government's decision
What's changing with GKS 2.0?
GKS 2.0 is a digital connection between your cash register system and the Government, allowing inspectors to view sales data remotely β without having to physically visit your business. According to the Government, this saves you time and prevents disruption during working hours. The VSC ID card is also being phased out, and a paper receipt is no longer mandatory; you may provide this digitally (via email) to your customer.
Key technical & conceptual upgrades of GKS 2.0 at a glance:
One type of transaction audit file
New Fiscal Data Module (FDM)
The VAT Signing Card (VSC) and the current black box will eventually disappear. The renewed FDM sends data directly online to the tax authorities
Digital receipts
Digital receipts β via email β can be issued instead of paper copies, with customers retaining the right to request a paper ticket
Broader application
The current GKS only applies to food service businesses, but in the new legislation, the sectoral reference has been removed, making the technology applicable to other sectors, such as hair salons and retail shops
Note: If your current cash register supplier does not support GKS 2.0 or if you want to expand with functions such as a webshop, reservation system, Peppol invoicing, handheld devices, customer cards, or other practical sales & management tools, now is the time to consider a new system.
GKS 2.0 Obligation Timeline
From July 1, 2026
New businesses or new blackbox registrations
No later than July 1, 2027
Existing blackbox registration between 2014 β 2017
No later than July 1, 2028
Registration between 2018 β 2021
No later than January 1, 2029
Registration from 2022
Where do you order a reliable GKS 2.0?
The GKS 2.0 will be available through authorized cash system suppliers from Januari 1, 2026. Choose a supplier that:
- β Develops their own cash register software
- β Offers integrated sales & management modules and relevant payment integrations
- β Grows with your business
- β Provides training and extensive support
This way you get the maximum out of your investment β lower costs, more sales!
My supplier or accountant is talking about sharing data from my cash register. What should I think about this?
The fact that your supplier or accountant brings up this topic is in itself a warning sign. In today's world, the rumors have unfortunately become reality: social media, search engines like Google, messaging apps like WhatsApp, but also ordering platforms and even suppliers collect and sell massive amounts of data β including yours.
Take, for example, merchants connected to loyalty platforms like Joyn: their collected sales data is not only used by the platform itself but also shared with new companies, banks, and major players who pay handsomely for it. Without customers or entrepreneurs really being aware of it.
Something to think about: how would your customer feel if they knew that their purchasing behavior was being factored into whether or not they would be granted a loan or mortgage? Not exactly a recipe for trust, is it?
You have a choice.
You decide whether you protect the valuable data you collect with great effort and use it only for yourself β or whether you give it away to partners who resell it to parties who may not have your or your customers' best interests at heart.
When a cash register supplier, accountant, or platform offers you automatic data exchange, know one thing: they usually benefit much more from it than you do.
Those who protect their data wisely not only increase their profits but also the trust of their customers and the value of their business in the long term.
Remain the real boss of your own data.
As a proud restaurant or food shop owner, do you want to maintain control over your customer data and sustainably increase your business value?
Then work with an independent cash register specialist who guarantees in black and white that your data remains safe β and has been doing so for more than 15 years, with a heart for food service and local businesses.
Interested? These are your next steps:
Request 3 no-obligation quotes for a modern, registered GKS 2.0 cash system now