Tax on automatic entertainment machines (abbreviation: T.A.A.D.) is an annual tax for all automatic machines that are installed in a publicly accessible location and intended for entertainment.
The collection of a tax does not confirm the legality of the automatic entertainment machines.
Although these machines may be subject to the tax on games and gambling, the Executive has decided to subject them exclusively to T.A.A.D. The simultaneous application of these two taxes would result in double taxation on the taxable asset and would burden the operation of these machines with excessive tax. The only exception concerns machines that are operated in certain forms in casinos, which are only subject to the tax on games and gambling.
The amounts are indexed on an annual basis.
If they are placed during the year, the tax is calculated as ¾, ½ or ¼ of the annual tax, depending on whether placement occurred during the 2nd, 3rd or 4th quarter of the year.
Payment plans (deadlines) are not allowed for the issuance of distinctive tax discs to the taxpayer.
STEUERBETRAG
(STEUERJAHR 2023)
ABCDE
| TYPE OF MACHINE | AMOUNT OF TAX (2023 FISCAL YEAR) |
AMOUNT OF TAX (2024 FISCAL YEAR) |
| Bingo, One ball, machines enabling the starting bet to be won or a minimum of €6.20 | 3.715,40 | 3.869,75 |
| Category-A machines subject to the reduced tax rate | 1.479,71 | 1.541,18 |
| Claw machines, flippers, bowling, automatic ‘Jolly Joker’ poker machines, automatic simultaneous image and sound machines | 470,84 | 490,40 |
| Jukeboxes, automatic shooting games, electric sports games | 336,32 | 350,29 |
| Any automatic machine that cannot be classified in the aforementioned categories | 201,77 | 210,15 |
The tax is paid by the owner of the automatic entertainment machine.
However, if payment is not made (the distinctive tax disc is not fixed to the machine) by the owner, the person who authorises its installation as an operator of the premises will be considered liable.
When?
The taxpayer must submit a form to the relevant department and pay the tax, either before the machine is placed or before 1 January of the tax period.
A distinctive tax disc is then issued to certify payment. This must be fixed to the machine. It must be presented immediately during an inspection. In case of an infraction, a fine of four times the tax, except for exemptions that are provided for by the current legislation (administrative penalty rate), will be charged to the taxpayer.
How?
Form 680 W (sent annually to anyone listed as a taxpayer) and provided on request.
In the event of a dispute:
Any complaint must:
- be justified;
- signed;
- submitted, under penalty of forfeiture, within six months of the effective date of the tax notification at the latest, to the taxpayer (or the person on whose assets the tax is due for collection) or the date the tax is paid;
- addressed to the Director of Litigation – Avenue Gouverneur Bovesse 29 to 5100 Jambes or by email to fiscalite.wallonie@spw.wallonie.be.
The tax on automatic entertainment machines is an annual tax, which is due for any machine that is:
- automatic;
- intended for entertainment;
- installed in a public place or private circle.
The tax is payable once the machine is placed and made available to the public, either free of charge or for payment.
Automatic entertainment machines are divided into five categories (A to E), depending on their profitability, the nature of the game and the multiplicity of the bet.
The tax is reduced to one-tenth for machines belonging to an industrial fair operator and which are installed in a fairground. However, the reduced tax cannot be less than €12.50.
It is halved for machines that are placed exclusively for seasonal use (accessible to the public for a maximum of six months a year).
The owner of the following machines, which are not considered to be entertainment machines, is exempt from the tax:
- vending machines that supply a consumer product (cigarettes, chocolate, etc.) ;
- automatic scales;
- binoculars or telescopes with an automatic device;
- machines that are intended exclusively for children, or any other similar machine.
Automatic entertainment machines (other than prohibited gambling machines) which are already taxed by the state or any other public authority, or which are placed exclusively in specific locations and available to the following groups, are exempt:
- members of youth movements;
- care-home residents;
- disabled people in an accredited establishment.
