Certified cash register: what Belgian law expects from your business

Who needs a registered cash register system

In Belgium the obligation targets hospitality and starts at a precise threshold: 25,000 euros excluding VAT of annual turnover from meals consumed on the premises. Drinks are left out of that calculation, even though they weigh heavily in your till.

Above that amount, the business must register, use a registered cash register system, often called the white cash register, and issue a receipt for every single transaction, including a plain coffee.

Below the threshold the system is not imposed, but your takings still have to be justified and the usual invoicing rules keep applying.

• Restaurants, brasseries and taverns serving meals in a dining room
• Chip shops, snack bars and sandwich shops with a seating area
• Caterers who handle the service at the event location
• Hotels whose restaurant is also open to passing customers

Till, black box and VSC card: the three parts of the system

A compliant registered cash register system is more than software. It combines three parts that check each other and make your sales data impossible to alter afterwards.

The till software records transactions and prints receipts. The control module, known as the Fiscal Data Module, signs every transaction and keeps a trace of it. The VSC card identifies the person taking payment and links the transaction to the business.

• The till software, which must be among the systems recognised by the tax administration
• The FDM control module, the black box, bought or leased depending on the offer
• The VSC card, specific to your business and required for the module to work

The VAT receipt and what it must show

The receipt goes to the customer as soon as the service is complete, not at the end of the evening and not only on request. It is the most frequently checked rule on the ground, precisely because a single visit is enough to verify it.

Its content is set out clearly. An incomplete receipt stays a non compliant receipt, even when the amount collected is correct.

• Full identification of the business and its VAT number
• The date and time of the transaction, plus a sequential receipt number
• A description of the goods and services supplied, with quantities
• Amounts broken down by VAT rate and the total to pay
• The data produced by the control module, which makes the receipt verifiable

VAT rates in hospitality

Splitting amounts by rate is the other classic source of errors. In catering, food served on the premises and drinks do not follow the same rate, and takeaway sales change the picture again.

A properly configured till applies the right rate to each menu item at the moment of the order. That initial setup is what saves you painful corrections when the VAT return comes around.

• Meals served on the premises: the reduced rate for restaurant services
• Drinks served with the meal or at the bar: the standard rate
• Dishes sold to take away, with no consumption on site: the reduced food rate

Retail: no registered system, but takings still need justifying

Outside hospitality, the registered cash register system is not imposed. A clothes shop, a bookshop or a hair salon does not fall under the scheme.

The obligation sits elsewhere: keeping a daily record of takings, issuing an invoice to any business customer who asks for one, and being able to reconstruct a day of sales if the tax administration requests it.

Plenty of retailers still connect a till to their management tools, not out of obligation but because entering takings by hand ends up costing more than the system itself.

• A record of takings kept day by day, small amounts included
• An invoice as soon as a business customer asks for one
• A clear link between takings, payment methods and the bank account

Choosing a till without regrets

The advertised price of a till says very little. What weighs over three years is the cost of the control module, the maintenance, and above all the time spent copying figures from one tool into another.

Ask your supplier these questions before signing, and ask for the answers in writing.

• Is the version on offer among the systems recognised by the tax administration
• Is the control module sold or leased, and on what exit terms
• Do sales figures flow automatically into the accounts
• What happens if it breaks down during a service, and how quickly
• Can you export your data if you change supplier

The Novadesko till, connected to the rest of your admin

Novadesko includes a point of sale module inside the same platform as invoicing, stock and accounting. A sale taken at the counter feeds your figures straight away, with nothing to re enter at closing time.

The tools aimed at self-employed people in Belgium cover invoicing and tax returns, rarely the point of sale. That is exactly where a hospitality owner or a retailer loses time.

For activating the registered scheme with a control module, the dedicated NovaResto offer covers the hardware and the black box. Certification of the system and the FDM reseller agreement are still in progress, so contact us for the current status before planning your installation.

• Receipts, end of day closing and a breakdown by payment method
• Counter sales carried automatically into the accounts
• Menus and products configured once, with their VAT rate
• Stock levels updated with every payment taken

Frequently asked questions