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In a significant digital transition for Belgium’s hospitality industry, authorities have granted a six-month tolerance period before requiring full compliance with the new SCE 2.0 (Système de Caisse Enregistreuse) regime.
As part of sweeping legislative changes under the Royal Decree of December 30, 2009, last amended in April 2024, SCE 2.0 will eventually replace the existing SCE 1.0 systems currently used in restaurants, cafes, and similar establishments.
Key Timeline and Transitional Measures
- Original Mandatory Date: July 1, 2025
- Revised Compliance Deadline (Grace Period): January 1, 2026
Due to insufficient supply of newly certified SCE 2.0 cash registers and Fiscal Data Modules (FDMs), the Belgian tax authority has announced a temporary grace period for businesses that have not yet installed a system.
Who Is Affected?
- Existing HORECA businesses with SCE 1.0
Transition will occur in phases starting July 1, 2026, depending on the installation date of their current systems. - New or existing businesses currently without SCE
Initially required to implement SCE 2.0 by July 1, 2025, they now have until January 1, 2026, to comply.
Options for Businesses (July 1 – December 31, 2025)
- Voluntary early adoption of SCE 2.0, contingent on equipment availability
- Temporary installation of a certified SCE 1.0, meeting current legal standards
- From July 1, 2025, online registration for SCE 2.0 systems will be available, including:
- Certification tools
- FDM 2.0 modules
- Online portal for data synchronization
A certified vendor and FDM 2.0 list will be published by authorities on their official portal in the coming weeks.
Strategic Outlook
The move toward digitalized fiscal tracking is part of a broader EU-aligned strategy to improve VAT compliance, reduce fraud, and streamline real-time audit capabilities.
Further proposed amendments (including to Article 21bis of Royal Decree No. 1) suggest that SCE 2.0 obligations may extend to other industries from January 1, 2026—potentially including retail, nightlife, and event sectors.
For multinational businesses operating in Belgium’s hospitality or retail sector, these developments necessitate urgent compliance planning, coordination with certified hardware vendors, and IT infrastructure integration for e-reporting capabilities.
Belgium’s HORECA sector is entering a new era of real-time fiscal transparency. While the transitional grace period offers temporary relief, affected businesses should begin system evaluations, procurement, and integration planning immediately to ensure full compliance by January 1, 2026.
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