A sealed till, a certified till, or just a sales book? For a dealer in antiques and second-hand goods it depends on the country, and in France on how you are paid. Every rule below comes from the tax authority itself.
The short answer: only in France, and not always there.
None of the four countries requires an antiques or second-hand shop to buy a till. What differs is what happens once you use one. In the UK and the Netherlands a till is simply part of your records. In France, till software in which you record payments from consumers must be secure, and you must be able to prove it. In Belgium the registered cash register only applies to businesses serving meals.
What holds everywhere: every sale must leave a trace. Till, invoice or stock book, for three of the four countries it makes no difference which.
registered till only for meals above €25,000 a year
if you use one, it is part of your records
sales to consumers, payments recorded in till software
but a record of every sale; a Z reading is not enough
Pick your country. For France four short questions follow, because there it depends on how you sell.
An answer for an antiques or second-hand shop. If you also serve meals in Belgium, a separate rule applies; see below.
HMRC does not impose a till: “HMRC cannot state in what form records must be kept”. But there must be a record of every sale, and a Z reading from the till on its own is not sufficient. If you use a VAT retail scheme, you also keep a record of your daily gross takings.
French law does not require a till either. But since 1 January 2018 every VAT-registered business that sells to consumers and records their payments in till software or a till system must use secure software: data that cannot be altered, closed off per day, month and year, and archived (art. 286, I, 3° bis CGI).
You prove it with a certificate from an accredited body, or with an individual attestation from the software editor in your name. That attestation was abolished for a while, but the finance law of 19 February 2026 brought it back; the planned end date of 31 August 2026 no longer applies. A line in the software’s terms and conditions is not an attestation.
Excluded are businesses that only sell to other businesses, those under the franchise en base (many micro-entrepreneurs), and those whose every payment goes through a bank in the EU. Without proof the fine is €7,500 per unit (art. 1770 duodecies CGI).
Belgium’s registered cash register system (GKS), the “white till”, applies to restaurant and catering services when that turnover, excluding VAT and drinks, exceeds €25,000 a year. An antiques, vintage or second-hand shop that serves no meals is outside it.
Watch out if your shop has a coffee corner with cake or soup: that turnover does count. Above the threshold you register with the FPS Finance and use a registered till.
No Dutch law requires a till. The Belastingdienst writes “when you use a till system”, and says that system is then part of your records. What it records falls under the same requirements as the rest, and you keep it for seven years.
HMRC wants a record of every sale. Keep the till roll, a copy of every receipt, or a written record of each sale.
If you record consumer payments in it, it must be secure too. Ask the editor for the certificate or an attestation in your name, and keep it.
The French exclusion only applies if every payment goes through a bank. One banknote at a market, and it is gone.
Checked on 23 October 2026 with HMRC, the Belgian FPS Finance, the Dutch Belastingdienst and the French Ministry of the Economy. UK: HMRC Compliance Operational Guidance COG941025 (9 May 2024). Belgium: geregistreerdkassasysteem.be, “Wie en wanneer”. Netherlands: belastingdienst.nl, “Het kassasysteem in uw bedrijf” and “Administratie bewaren”. France: economie.gouv.fr, “Ce qu’il faut savoir sur la certification des logiciels de caisse” (24 February 2026), art. 286, I, 3° bis and art. 1770 duodecies CGI, finance law for 2026 of 19 February 2026.
This is an explanation, not tax advice. If in doubt about your own business, ask your accountant.
Not in the UK, Belgium or the Netherlands. French law does not require one either, but a VAT-registered business that sells to consumers and records their payments in till software must use secure software, backed by a certificate or an individual attestation from the software editor.
No. HMRC cannot state in what form records must be kept. But there must be a record of every sale, and according to HMRC a Z reading on its own is not sufficient.
When you are VAT-registered, sell to consumers and record their payments in till software or a till system (art. 286, I, 3° bis CGI). Excluded are businesses that only sell to other businesses, those under the franchise en base, and those whose every payment goes through a bank in the EU.
€7,500 per till for which you cannot prove compliance (art. 1770 duodecies CGI). Since the finance law of 19 February 2026 an individual attestation from the software editor is accepted again, alongside a certificate from an accredited body.
No. Belgium's registered cash register system only covers restaurant and catering services with turnover above €25,000 a year, excluding VAT and drinks. An antiques or second-hand shop that serves no meals is outside it.
Vintro Pro is not a till: it takes no payments. What it does keep for every piece is the purchase price, the sale price and the sale date, the record of every sale your accountant asks for.
Free up to 10 pieces, no card number and no end date.