White cash register · GKS · Belgian hospitality
Do I need a white cash register (GKS)?
The "white cash register" (GKS) is Belgium's certified fiscal POS, required only above €25,000 of yearly food revenue.
Short version: only if your annual revenue from restaurant and catering services — excluding VAT, excluding drinks — is above €25,000. If you stay under that, or you're mainly a drink-led business, the requirement doesn't apply to you.
The obligation rests on you, the operator, never on your POS provider. Below: the threshold, who it applies to, the GKS 2.0 timeline for 2026, and where FirstPour fits — and where it doesn't.
The basics
What exactly is a GKS?
GKS stands for geregistreerd kassasysteem (registered cash register system) — colloquially the white cash register. It's a POS system recognized by FPS Finance for recording daily takings in hospitality.
The GKS requirement has existed for a while, but has been enforced more strictly again since the announcement of GKS 2.0 (see the timeline below). Whether you need a GKS doesn't depend on which POS system you use, but on your revenue.
The threshold
The line sits at €25,000 — and drinks don't count
A GKS is required once your annual revenue from restaurant and catering services, excluding VAT and excluding drinks, is above €25,000. Below that threshold, the requirement doesn't apply.
Drinks don't count toward this calculation. Only revenue from food — restaurant and catering services — counts toward the threshold. A business that mainly sells beer, wine and cocktails, with little or no kitchen, rarely or never reaches that €25,000 in kitchen revenue.
Required or exempt
Who's required, who isn't
Required
Hospitality operators with annual revenue from restaurant and catering services (excl. VAT, excl. drinks) above €25,000. Think of a restaurant, a brasserie with a full kitchen menu, or a caterer.
Exempt
Drink-led businesses — the corner pub, the cocktail bar, the coffee bar, the summer bar — typically stay well under the threshold, as does any hospitality business with kitchen revenue under €25,000 a year.
The obligation is yours as the operator, never your POS provider's. A provider is allowed to sell a non-certified POS system — that's legal.
2026
The GKS 2.0 timeline
1 January 2026
The GKS 2.0 rollout starts for new businesses. Anyone starting after this date and above the threshold must use a GKS from day one.
31 March 2026
The tolerance period for mandatory installation has been extended to this date. Until then, the transition is still tracked loosely.
From April 2026
Enforcement tightens. FPS Finance is also examining whether the GKS requirement will be extended to other types of businesses — no decision yet, but a risk worth watching.
Where FirstPour stands
The honest line
With a GKS obligation, FirstPour legally can't be your till. We'd rather tell you that now than after an inspection. FirstPour is deliberately not a certified white cash register, and doesn't present itself as one.
FirstPour is built for the group that stays exempt: the corner pub, the cocktail bar, the coffee bar, the summer bar, the Saturday market stall — businesses where drinks drive the revenue, not the kitchen. For that group, we build a till that counts stock down to the centiliter, keeps customer tabs and closes the day sealed, without the fiscal weight of a GKS certification you're not legally required to have.
Not sure whether you're under the threshold? Work out your kitchen revenue (excl. VAT, excl. drinks) from the past year, or ask your accountant. If you're close to the line, it's worth a conversation before it becomes a problem.
Frequently asked questions
More questions about the white cash register
Do I need a white cash register (GKS)?
Only if your revenue from restaurant and catering services, excluding VAT and excluding drinks, is above €25,000. If you stay under that — or you're mainly a drink-led business like a pub or cocktail bar — the requirement doesn't apply.
Do drinks count toward the €25,000 threshold?
No. The threshold applies to revenue from restaurant and catering services, excluding VAT and excluding drinks. A business that mostly sells drinks therefore often stays well under the line.
Who has to apply for the white cash register — me or my POS provider?
You, as the operator. The GKS obligation legally rests on the hospitality operator, never on the POS software provider. A provider is allowed to sell a non-certified POS system — that's legal.
What's the GKS 2.0 timeline?
The rollout is postponed to 1 January 2026 for new businesses, the tolerance period for mandatory installation runs to 31 March 2026, and enforcement tightens from April 2026. FPS Finance is still examining whether the scheme will be extended to other types of businesses.
Is FirstPour a certified GKS?
No. FirstPour is deliberately not a certified white cash register. If your kitchen revenue puts you under the GKS obligation, FirstPour legally can't be your till — we'd rather tell you upfront than after an inspection.
Sources
What this guide is based on
- Fiscal Requirements — who is subject to the fiscalization obligation
- Moore Belgium — circular on the white cash register
- Scrada — registered cash register system (GKS) or white cash register
- VAT Update — Belgium extends GKS 2.0 rollout
This guide is informative, not tax advice. If you're unsure about your situation, consult your accountant or FPS Finance.