An incorrect threshold calculation can result in an investment made too early or, conversely, a missed obligation. The main rule becomes clearer if you first determine which services qualify as restaurant and catering services and which sales are excluded.
As a general rule, a GKS obligation arises when the annual revenue from restaurant and catering services exceeds 25,000 euros, excluding VAT. 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 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 generic “food” button that doesn’t distinguish between dine-in and takeout can complicate the assessment.
Align menus, product groups, and reports with your actual activities.
The GKS regulations include exceptions and provisions concerning, among other things, various activities, establishments, and specific services. A general website page cannot provide a binding assessment of every tax situation.
Use the official GKS information and discuss your figures with your accountant or the FPS Finance.
If you are subject to this requirement, you must register in a timely manner and use a certified system in accordance with current regulations. As of July 1, 2026, GKS 2.0, which requires a certified cash register and FDM, applies to new mandatory cases.
Plan for hardware, registration, data, and training before the requirement takes effect.
Read more about GKS 2.0, the certified POS system and the new black box for the hospitality industry .
Also, review GKS 2.0 and Deadlines so you'll know in advance when to switch.
The €25,000 limit is a specific calculation, not a rough comparison with your total hospitality revenue. Use the correct revenue brackets and have your tax situation confirmed before making a GKS decision.
Also discover our hospitality solutions for a POS system and payment setup that fit 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.
