Belgian Gaming VAT struck down
- Apr 1, 2018 | Richard Asquith
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.
Need a fiscal representative in Belgium?
Non-EU businesses selling in Belgium will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
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