White cash register system FAQ
A white cash register is a system that ensures that catering establishments work according to the 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 white cash register?
The white cash register is a control mechanism of the tax authorities to fight against fraud and undeclared work in the catering industry.
What is a black box?
The black box is the fiscal control module that is linked to a white cash register.
What is the difference between a white cash register and a black box?
The white cash register is a cash register that registers all actions such as sales, returns, etc. in accordance with the legislation. It is to a white cash register that a black box can be linked.
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 white cash register. Once you cross the threshold of € 25,000, you must continue to use the 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 company is subject to the white cash register, 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, 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 white cash register / black box?
The purchase of a white cash register counts as a digital investment. As a result, a tax deduction of 13.5% can be applied when purchasing a white cash register.
What are VAT receipts?
A receipt that specifies the amount to be paid in sales tax (VAT) and also indicates the tax rate used to calculate the VAT amount. On the basis of the VAT receipt, an entrepreneur can reclaim the sales tax paid for business expenses via the VAT return. In order to be able to use the voucher for the VAT deduction, a number of formal information must be fulfilled. A GKS system ensures that these conditions are fulfilled.
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 use?
Sanctions are planned from 2016. Fines of 1,500 euros, 3,000 euros or 5,000 euros in case of a 1st, 2nd or subsequent violation. After a violation, you will be given three months to activate a black box. If you do not respect the predetermined activation date, this equates to a new violation.
What are the tax benefits for installing a white cash register?
Those who use a black box can enjoy a discount on social security contributions of EUR 500 per employee for up to five permanent, full-time employees. If the employees are younger than 26 years of age, the discount is even EUR 800 per quarter.
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