Tax
The white cash register is getting a major overhaul. Since 1 July 2026, the new generation of the registered cash register system (GKS 2.0) has applied to new hospitality businesses. If you’re already using a white cash register, you will benefit from a transition period but it is advisable to start preparing now. Our experts are monitoring these changes for you so you will know in good time which requirements apply to your hospitality business and how to make the transition as smooth as possible.
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GKS 2.0 is the updated version of the white cash register. The system has been adapted to today's digital way of working and enables more secure and efficient data exchange with the FPS Finance.
For you as a hospitality business owner, little will change in terms of day-to-day operations, but behind the scenes, a number of processes are being modernised.
GKS 2.0 includes the following changes:
· data relating to each sale will be automatically transmitted via a new fiscal data module (FDM);
· VAT calculations will be carried out in this fiscal module rather than in the cash register itself;
· cash register receipts will feature a QR code;
· digital cash register receipts will be possible, for example by email or QR code.
Depending on your current cash register system, updating the fiscal data module may be sufficient. Older systems may need to be replaced outright. We would be happy to review the impact of this update on your business together with you.
That depends on your situation.
Are you starting a new hospitality business? Since 1 July 2026, new businesses are required to use GKS 2.0 from the outset.
Already using a white cash register? Then a transition period will apply. The deadline for switching depends on the purchase date of your current cash register.
The following deadlines apply:
if your current cash register was bought before 1 January 2018, you must switch by 1 July 2027 at the latest;
if you bought your current cash register between 1 January 2018 and 31 December 2021, the deadline is 1 July 2028;
if you bought your current cash register on or after 1 January 2022, the switch must be made by 1 January 2029 at the latest.
Do you have multiple cash registers? In that case, the date of the most recent purchase applies. The purchase or registration date of the fiscal data module (FDM) is irrelevant in this regard.
Switching to GKS 2.0 requires an investment. Fortunately, this investment may also offer tax benefits.
Are you investing in a certified cash register system or a new fiscal data module? You may be eligible for the increased investment deduction of 20% for digital investments, provided the statutory conditions are met.
Our experts would be happy to assess whether your investment qualifies. This will ensure you don’t miss out on any tax benefits while getting the most out of your investment.
I would like to speak to an expert
The introduction of GKS 2.0 is a good opportunity to evaluate the digitalisation of your hospitality business. Are your cash register system, accounts and administration already working together as efficiently as possible? Are there any processes that can be fine-tuned?
We would be happy to help you explore the options. We will not only check whether you comply with the new regulations, but also advise you on the tax implications and further digitalisation of your business.
Even if you still have several years to make the switch, it is advisable to plan ahead.
Not every existing cash register system can be easily adapted, and demand for installations is likely to increase significantly in the coming years. Planning ahead will help you avoid unnecessary time pressure and unexpected problems.
We would be happy to help you with this as well. We will not only help you meet your statutory obligations, but also organise the transition as efficiently as possible.
Not sure whether your current cash register system is still compliant or when you need to switch? Please feel free to contact us. Together, we can review which requirements apply to your business and how to organise the transition as smoothly as possible.
No. The requirement only applies to hospitality businesses that are legally obliged to use a registered cash register system based on the applicable statutory criteria. Not sure whether this requirement applies to your business? Our experts would be happy to review this with you
Do I need to replace my current white cash register immediately?
No. If you are already using a registered cash register system, a transition arrangement applies. Exactly when you need to switch depends on the purchase date of your current cash register
The purchase date of your current cash register determines when you must switch to GKS 2.0 at the latest:
before 1 January 2018: by 1 July 2027 at the latest;
between 1 January 2018 and 31 December 2021: by 1 July 2028 at the latest;
on or after 1 January 2022: by 1 January 2029 at the latest.
Do you have multiple cash registers? In that case, the date of the most recent purchase applies. The fiscal data module (FDM) is not taken into account for this
This varies from one system to the next. For some cash register systems, an update or replacement of the fiscal data module is sufficient. Some older systems need to be replaced outright. Be sure to check with your cash register supplier
Very little. They will still receive a cash register receipt, although this will now include a QR code, among other things. It will also be possible to offer digital cash register receipts
Not directly. However, GKS 2.0 is a good opportunity to check whether your cash register system, accounting software and other digital applications are working together as efficiently as possible. Our PIA experts would be happy to review how your administration could be organised even more efficiently
Yes, subject to certain conditions. Investments in a certified cash register system or a new fiscal data module may qualify for the increased investment deduction of 20% for digital investments. Our experts would be happy to assess whether your investment qualifies
If you continue to use a system that no longer meets the statutory requirements after the transition period, you risk problems during an inspection so don’t wait until the last minute and plan your switch in good time
If you are starting a hospitality business that is subject to the GKS requirement from 1 July 2026 onwards, you must use a GKS 2.0 system from the outset. Our experts would be happy to advise you on the administrative, tax and practical requirements involved in setting up your business
Absolutely. Our PIA experts will gladly help you determine which requirements apply to your business, when you need to switch and which tax benefits may be available. We can also advise you on further digitalising your hospitality business so that your administration is ready for the future
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