An incorrect threshold calculation can lead to an investment made too early or, conversely, a missed obligation. The general rule becomes clearer when you first determine which services qualify as restaurant and catering services and which sales are excluded.
If annual revenue from restaurant and catering services exceeds 25,000 euros, excluding VAT, a GKS obligation arises under the general rule. Beverages are excluded from this calculation.
“More than” means that exactly 25,000 euros is not the same as exceeding the threshold. Please confirm the specific application.
Beverages, takeout meals, and regular food sales are not included in the calculation of the restaurant and catering threshold. However, the tax treatment of your revenue categories must be correct.
A business that offers both dine-in and takeout service must therefore carefully break down its revenue.
When POS items and VAT codes are set up consistently, your accountant can better analyze the relevant revenue. A general “food” category that doesn’t distinguish between dine-in and takeout can make it harder to assess the data.
Make sure your menu, product groups, and reports align with your actual activities.
The GKS regulations include exceptions and situations related to, among other things, various activities, business locations, and specific services. A general website page cannot provide a definitive assessment of every tax situation.
Use the official GKS information and discuss your figures with your accountant or the Federal Public Service Finance.
If you are subject to this requirement, you must register in a timely manner and use a certified system in accordance with the current regulations. As of July 1, 2026, GKS 2.0—with a certified cash register and FDM—applies to new businesses subject to this requirement.
Plan for hardware, registration, data, and training before the requirement takes effect.
Learn more about GKS 2.0, the certified point-of-sale system and the new black box for the hospitality industry.
See also the GKS 2.0 and Deadlines so you'll know in advance when to switch gears.
The 25,000-euro threshold is a specific calculation, not a rough comparison to your total hospitality revenue. Use the correct revenue brackets and have your tax situation confirmed before making a GKS decision.
Be sure to check out our hospitality solutions for a point-of-sale system and payment setup that suit your business.
As soon as your accountant or the Federal Public Service Finance confirms the requirement, OmEs pay will draw up a plan for a certified Flowmate point-of-sale system, FDM, and payment setup.
