GKS: real-time and online reporting from 2024
GKS: real-time and online reporting from 2024
November 2023 - From 2024, the federal government plans to modernise the registered cash register system (GKS). Specifically, this means that this system could also become mandatory in sectors other than the hospitality industry; the technology should become more compatible with new POS technology/software, and transaction data will be reported online in real-time. There will be a transitional arrangement for existing systems until 1 January 2027.
Today, sectors other than the hospitality industry can already voluntarily use a GKS. In the future, mandatory use of a GKS may be extended to other sectors, subject to consultation with the sector concerned.
Modernizing the system involves enabling ordering applications on smartphones or via the Internet. Also, only one type of transaction audit file will still be used, regardless of the POS software used. In addition, (detailed) transaction data must be transmitted online and in real-time via a secure Fiscal Data Module (FDM).
The intention is for the new rules to come into force on 1 January 2024. A transitional arrangement is foreseen: if a GKS certification has already been applied for or obtained by 31 December 2023, the new rules will only apply from 1 January 2027. In other words, those POS systems will have to comply with the new rules by 31 December 2026.