Belgium is preparing a VAT receipt lottery: VAT receipts from the HORECA sector could become lottery tickets via a QR code. At the same time, the government is reviewing whether to extend the GKS 2.0 cash register obligation to other sectors. This article explains what has already been settled, what is still open and what both developments mean for POS providers.
The receipt lottery would turn a VAT receipt from a HORECA business into a lottery ticket. Anyone who asks for their receipt could take part in a draw. The aim is to encourage customers to request their receipts systematically and to make VAT fraud in the HORECA sector more difficult.
The initiative is enshrined in the new administrative agreement between the Belgian government and the Loterie Nationale, which is valid for the next five years. The agreement mandates the Loterie Nationale to work with the SPF Finances to develop a proposal for such a lottery. Whether, when, and in what form it will be introduced has not yet been decided. The idea was already included in the coalition agreement of the current federal government.
Similar models already exist in other countries, such as Italy and Portugal.
The VAT receipt lottery in Belgium is not yet in force, and no launch date has been set. Nothing changes for businesses or customers at the moment.
So far, only the general framework has been established: The management agreement is valid for five years. During this period, the Loterie Nationale is to develop the lottery in collaboration with the SPF Finances. The rules of the game, as well as the technical and legal framework, have yet to be determined.
The lottery relies on receipts generated through the registered point-of-sale system that are clearly traceable. According to media reports, the launch depends on a majority of businesses operating with new cash registers that comply with the GKS 2.0 standard. According to the official schedule, HORECA establishments using a cash register system from before 2018 must have switched to GKS 2.0 by July 1, 2027, at the latest; other establishments will follow by 2028 and 2029. More detailed information on the scope, schedule, and implementation is expected in the Belgian government’s next announcement.
GKS 2.0 is the technical foundation of the lottery. The new generation of cash registers transmits transaction data to the tax authority’s cloud via the Fiscal Data Module (FDM 2.0). This allows receipts to be verified centrally.
The registered cash register system is called SCE (Système de Caisse Enregistreuse) in French and GKS (Geregistreerd Kassasysteem) in Dutch, and is also known as “caisse blanche” or “witte kassa”. It is mandatory for HORECA businesses whose annual turnover from restaurant and catering services exceeds EUR 25,000.
All details regarding GKS 2.0, FDM, and deadlines can be found on the page about fiscalization in Belgium.
The expansion of GKS 2.0 to other industries is under consideration but has not yet been decided. According to industry sources, the legal framework for this is being prepared. An official announcement was expected during the State of the Union address on October 13, 2026. This was postponed because the government has not yet agreed on a budget. A new date has not yet been set.
The tax authorities had already announced in late 2025 and in March 2026 that they were considering expanding the requirement to other industries. Although an official list has not yet been released, the discussion is primarily focused on cash-intensive businesses such as:
The industry association Horeca Vlaanderen supports the expansion because it would create a level playing field for all sectors. At the same time, the association is calling for assistance with the investment costs that businesses will incur to implement the changes.
More businesses may need a certified GKS 2.0 system in the future, and receipts will take on a new function. POS providers should therefore include certification, FDM integration, and receipt layout in their roadmap now.
Practical Tip: Existing point-of-sale software should now be checked to see if it supports GKS 2.0 and FDM 2.0 and if the receipt layout is flexible enough to accommodate additional elements, such as a QR code.
efsta Fiscal Middleware enables POS, ERP, and PMS providers to easily comply with fiscal regulations in Belgium and other countries through a unified API.
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Has the receipt lottery been approved in Belgium?
It’s not final yet. The receipt lottery is enshrined in the five-year management contract of the Loterie Nationale, which must work out a proposal together with the SPF Finances. Whether, when, and in what form it will be introduced has not yet been decided; the specific guidelines are still pending.
How do you enter the receipt lottery?
According to media reports, customers could enter a drawing by scanning a QR code on their sales tax receipt. The details have not yet been finalized.
Does the receipt lottery apply only to restaurants?
The initial focus is on the HORECA sector. Whether other industries will follow depends in part on a possible expansion of GKS 2.0.
Are there receipt lotteries in other countries?
Yes, there are similar models in Italy and Portugal, for example.
Official Sources
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