Certified POS FAQ
Everything you need to know about the certified POS and the registered cash register system (GKS).
A certified POS is a system that ensures catering establishments work according to tax rules.
The registered cash register system (GKS) consists of the following parts:
- A certified cash register
- A control module (or black box)
- A personalized card (the VAT Signing Card or smartcard)
Each part must be registered with the FPS Finance.
Why is there a certified POS?
The certified POS is a control mechanism used by the tax authorities to combat fraud and undeclared work in the hospitality sector.
What is a black box?
The black box is the fiscal control module that is linked to a certified POS.
What is the difference between a certified POS and a black box?
The certified POS is a cash register that records all actions such as sales, returns, etc. in accordance with the legislation. A black box can be linked to a certified POS. The black box itself is a fiscal control module linked to the certified POS. A VAT signing card (VSC) must be placed in the black box. All data is sent from the certified POS to the black box and stored there. Everything stored on the black box is indelible and can therefore be used by the government to carry out checks and compare with the data from the certified POS.
What does the government mean by the €25,000 rule?
Every Belgian company whose turnover is €25,000 or more from meals (excluding drinks and VAT) is obliged to use a certified POS. Once you cross the threshold of €25,000, you must continue to use the registered cash register system (GKS) even if your turnover falls below this threshold afterwards.
Do you also need a black box for an ordering app or an online ordering system?
Yes. If the business is subject to the certified POS, every order (including online) must have a VAT receipt in order to be correctly registered in the black box.
What is the price of a black box?
The price of a black box is €400 each. In addition, there is a cost of €90 for administration and registration with the government and finally an installation cost of €499.
How much is the tax deduction for a certified POS / black box?
The purchase of a certified POS counts as a digital investment. As a result, a tax deduction of 13.5% can be applied when purchasing a certified POS.
What are VAT receipts?
A receipt or till slip on which the amount of sales tax (VAT) payable or paid is specified and which also indicates which VAT rate was used to calculate the VAT amount. On the basis of the VAT receipt, a business can reclaim the sales tax paid on business expenses via the VAT return. In order to use the receipt for VAT deduction, a number of formal requirements must be met. A registered cash register system (GKS) ensures that these conditions are met.
Who should use VAT receipts?
Also according to the €25,000 rule: every Belgian company of which €25,000 or more of its turnover comes from meals (excluding drinks and VAT) is obliged to issue VAT receipts.
What sanctions can the government impose for incorrect or non-compliant use?
Sanctions have been planned since 2016. Fines of up to €1,500, €3,000 or €5,000 in the case of a first, second or subsequent violation. After a violation, you are given three months to activate a black box in your business. If you do not respect the predetermined activation date, this counts as a new violation.
What are the tax benefits of installing a certified POS?
Those who use a black box can enjoy a discount on social security contributions of €500 per employee for up to five permanent, full-time employees. If the employees are younger than 26, the discount is even €800 per quarter.
Need a certified POS system?
Contact us for advice, installation and support.