Six years ago, the "white cash register" was introduced. Its goal? To make competition in trade and hospitality fairer and combat tax fraud.
Such a registered cash register system consists of three components: a government-certified cash register, a "black box" (as a control module), and a smart card. The card is provided by the Federal Public Service (FOD) Finance.
The system records all sales transactions that occur in your establishment. This means less administration and fewer headaches for your hospitality business. With each payment, your customer automatically receives a proper receipt, replacing the traditional VAT receipt and serving as a valid proof of payment for everyone.
Do you generate more than €25,000 in annual revenue from meals consumed on-site? Then you are required to use a registered cash register system (GKS). But what does and does not count toward this €25,000 threshold? Unipage clarifies:
Included: all revenue subject to 12% VAT, i.e., the meals people consume on your premises.
Not included: take-out meals, pre-packaged products without preparation, alcohol, and other beverages.
When you combine a meal and service, it can sometimes lead to discussions with the tax authorities. For example:
Your local bakery has recently renovated and offers a portion of its premises as a dining area. All sandwiches and pastries consumed there count as "on-site meals." Does this increase your revenue above the €25,000 threshold? In that case, all purchases, including regular sandwiches from your bakery, must go through the GKS.
So, are you required to integrate a registered cash register system? You can expect a cost of €380 for this. The acquisition of a GKS is considered a digital investment, and fortunately, digital investments are tax-deductible. This also includes digital payment systems, ICT security, and having your own webshop.
Target Group Reduction Discount
As a user of the registered cash register system, you are entitled to a discount of €500 per quarter for a maximum of 5 full-time employees. However, one condition applies: you must use attendance registration.
Attendance registration is not mandatory; you only use it if you want to claim this target group reduction. It is not timekeeping because breaks are not registered through this system. Your employees only need to log in when they enter and leave the establishment. The discount is limited to a maximum of 5 people, but all present employees (cleaners, students, administrative staff, etc.) must register. Your company can also only employ 49 workers to qualify for this discount. Above 49 employees, you no longer qualify for the GKS reduction.
For each full-time employee, you receive an RSZ discount of €500 per quarter. If your employee is under 26 years old, the discount is slightly higher, at €800.
For example, if you employ 4 workers, of which 3 are full-time and older than 26 years, and 1 is full-time and younger than 26 years, you will receive an RSZ discount of €2,300 per quarter, or €9,200 per year. Quite advantageous!
At Unipage, we have developed an "all-in-one" solution! All our kiosks are equipped with a registered cash register system. You can check the financial status at any time of the day. See how much revenue your kiosk generated yesterday, today, last month, and more. No more hassle with different VAT receipts, as the kiosk immediately prints these after each order.
Even better news: all hospitality businesses can turn to us, from restaurants to snack bars. No more time-consuming procedures.
Interested in a free demo? Contact us at [email protected], and we'll be happy to assist you!