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June 20, 2021

All gambling and games of chance that take place online will in future be subject to VAT

Belgium removes online gambling VAT exemption

Belgium removes online gambling VAT exemption
Belgium's House of Representatives passed legislation to remove the broad-based value-added tax exemption on the gambling sector.
Belgium | 07/07/2016

Belgium's House of Representatives passed legislation to remove the broad-based value-added tax exemption on the gambling sector.

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nder the change, all gambling and games of chance that take place online will in future be subject to VAT. However, lotteries and land-based gambling will remain VAT-exempt.

According to a Finance Ministry statement, the Finance Minister has decided to postpone the entry into force date of the new law until August 1, 2016, to enable the gambling sector to prepare for the change. Originally, the amendment was to apply from July 1, 2016.

The Ministry added that guidance will be issued in due course to explain the practical aspects of the new law.

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