Since 1 July 2016, Belgium has chosen to no longer exempt online gambling or online money games that are not lotteries from VAT. Other games of chance, on the other hand, remain exempt from VAT. According to providers of online games of chance in Belgium, this selective exemption is contrary to the principle of neutrality. Casino de Spa and the other plaintiff companies form the VAT group Gaming Ardent and offer online games of chance. Those activities were exempt from VAT in Belgium until 1 July 2016, when the VAT exemption on online games of chance and online money games other than lotteries was abolished. Following judgments, the Gaming Ardent VAT group entered in its September 2019 VAT return an amount of EUR 29 328 371.20, corresponding to the amount of VAT paid for the period from 1 July 2016 to 21 May 2018, and requested reimbursement of a VAT balance of EUR 15 581 402. The Belgian tax authorities rejected that request.
Source BTW jurisprudentie
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "Belgium"
- Belgium’s B2B E-Invoicing Mandate: Key Deadlines and Compliance Steps for 2025-2028
- Belgium 2026 Budget: Targeted VAT Increases, E-Invoicing, and New Customs Levy Announced
- New BIC code as from 15 December 2025 for payments to government’s accounts
- Belgium and EU Plan €2 Customs Levy on Non-EU Parcels, Ending €150 Exemption by 2028
- Belgium Announces 2026-2029 Budget: VAT Changes and New Tax on Non-EU Parcels
