Registered POS systems - automatic transmission of registered data to the tax administration

Draft Royal Decree amending the Royal Decree of 30 December 2009 concerning the definition of and the conditions to be met by registered POS systems in the hospitality sector and repealing (…)

This notification concerns the draft Royal Decree amending the Royal Decree of 30 December 2009 laying down the definition of and conditions to be met by registered POS systems in the hospitality sector and repealing the Royal Decree of 24 April 2024 amending the Royal Decree of 30 December 2009 laying down the definition of and conditions to be met by registered POS system in the hospitality sector.

The present draft royal decree aims to repeal the royal decree of 24 April 2024 amending the royal decree of 30 December 2009 determining the definition of and conditions to be met by registered POS systems in the hospitality sector (below: "the Royal Decree of 24 April 2024"), for which a TRIS notification was made under Directive (EU) 2015/1535 on 22 December 2022 (reference 2022/880/B) .
The present draft Royal Decree does not introduce new technical requirements, but does recast the technical requirements relating to registered POS systems as introduced by the aforementioned Royal Decree of 24 April 2024 (below: “RPS”), which transform an existing RPS 1.0 into an RPS 2.0 (namely with automatic transmission of recorded data to the administration).
In addition, the present draft Royal Decree provides for an adjustment of the multi-stage entry into force of the transition from RPS 1.0 (as provided for in the royal decree of 24 April 2024) to RPS 2.0, whereby each of the dates envisaged for the implementation of the various stages is delayed by six months.