Fiscalization in Europe: Country-by-country regulations (2026)

Victoria Waba, Content Marketing Manager
Victoria WabaContent Marketing Manager
7 min read

Map showing various fiscalization requirements in Europe: cloud-based, software, hardware, and combined approaches

Let’s have a look at the fiscalization frameworks of key European markets, providing a comprehensive overview of their requirements and upcoming changes.

  1. Germany: Germany introduced its fiscalization system in 2020 through the Kassensicherungsverordnung (Cash Register Security Ordinance, or KassenSichV). The regulation mandates that all cash registers must be equipped with a certified technical security system (TSS).
  2. Austria: Austria’s fiscalization system was introduced in 2016. The Registrierkassensicherheitsverordnung (Cash Register Security Regulation, or RKSV) relies on digital signatures to secure transaction data and ensure its integrity. It mandates businesses to use tamper-proof cash registers to record all transactions securely.
  3. Spain: Spain’s fiscalization framework focuses on pure cloud fiscalization, and the fiscal landscape is quite complex, as Spain has five different tax authorities across the country, with various legislations impacting different types of companies.
  4. Italy: Italy was the first country to adopt fiscal regulations and is currently undergoing a move towards software-based fiscalization.
  5. France: France has taken a software-centric approach to fiscalization with its 2018 regulation requiring certified cash register systems.
  6. Sweden: Sweden introduced its fiscalization system in 2010. The framework requires businesses above a turnover threshold to use certified cash registers connected to certified control units, which record and secure transaction data in compliance with the Tax Agency’s regulations.
  7. Belgium: Belgium introduced its fiscalization system in 2015 for the HoReCa sector to ensure transparent sales reporting. Businesses with on-premise sales above EUR 25,000 must use a certified cash register (GKS) linked to a Fiscal Data Module (FDM) and Virtual Smart Card (VSC).
  8. Portugal: Fiscalization in Portugal is built on certified software, standardized invoice formats, digital signatures, and structured reporting obligations.

🇩🇪 The KassenSichV in Germany

🇦🇹 The requirements of the RKSV in Austria

🇪🇸 SII, Verifactu and TicketBAI in Spain

🇮🇹 New software opportunities for fiscalization in Italy

🇫🇷 Certified cash register software in France

🇸🇪 Kassaregister and kontrollenhet in Sweden

🇧🇪 GKS 2.0 and FDM in Belgium

🇵🇹 ATCUD, QR codes, and SAF-T in Portugal

Fiscalization is a fundamental aspect of tax compliance for businesses in Europe, ensuring transparency and fairness. By understanding the specific requirements, businesses can better navigate the complexity of the various regulations.

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  • Understanding complex requirements can be tricky. fiskaly helps businesses and software providers to simplify compliance through easily integrated cloud-based solutions and expert technical support.
  • Over 1,600 customers trust our fiscalization solutions.

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