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Belgian Gaming VAT struck down

  • EU VAT
  • 31 March 2018 | Richard Asquith

Belgian Gaming VAT struck down

Belgian courts have struck down legislation to levy VAT on consumer online gaming and gambling services. The extension of the Belgian VAT net was introduced in 2016, but was found to conflict on fiscal neutrality grounds with taxes on other, non-online gambling such as lotteries and in-shop betting. The Constitutional Court found in favour of Swedish gaming company, Kindred.

Under the EU VAT Directive Article 135(1)(i), gambling may be exempt from VAT at the states’ discretion. Instead, member states may introduce other turnover taxes which they can design themselves, including VAT.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.