The automated-machine tax is a fixed annual tax that covers the following automated machines:
- automated teller machines that are accessible to the public;
- automated kiosks, that is, computer terminals that are provided by banking organisations and used to perform various banking operations, including automatic payments and the automatic distribution of account statements;
- self-service fuel distributors that are accessible to the public, for which payment can or must be made via an automated system;
- automatic distributors of tobacco, cigars or cigarettes.
Exercice 2023 Exercice 2024 Banks Semi-automated service stations Fully automated service station Cigarette distributor
|automated teller machine||4.432,40 €||4.616,54 €|
|automated kiosks for performing banking operations||4,432,40 €|
|pump (single pump)||941,63 €||980,75 €|
|meter (multi product pump)||1.345,20 €||1.401,08 €|
|pump (single pump)||1.108,07 €||1.154,10 €|
|Meter (multi product pump)||1.583 €||1.648,76 €|
|633,20 €||659,51 €|
The person liable for the tax is the owner of the automated machine located in the Walloon region, or the holder of the right to its use, if this is separate from the right of ownership. However, the operator of the automated machine may also be liable for the tax, if they fail to inform the administration of the owner or the holder of the rights to its use within one month of being asked to do so.
This is a flat-rate annual tax.
The tax is due for a full year, regardless of how long the automated machines has been installed and/or operated during the tax period.
The taxpayer is required to provide an annual declaration of the number of taxable machines that were installed and operated during any part of the previous year in the Walloon region. Tax is due for a full year regardless of how long the automated machine has been installed and/or operated during the tax period (no refunds).
Any failure to provide a declaration, or any late declaration, falls within the scope of the taxation procedure.
Any failure to provide a declaration, refusal to provide information or communication of inaccurate information intended to avoid the tax may be subject to a nominal fine.
During an audit, the taxpayer must be able to provide any evidence that is requested by the agents performing said audit (declaration, contract, proof of payment of tax, etc.).
In the event of a dispute:
Any claim must be justified, signed and submitted, under penalty of forfeiture, within six months, at the latest, of the effective date of the tax notification of the taxpayer or the person for whose assets the tax is due for collection (as calculated in accordance with Article 5, Section 3 of the Decree of 6 May 1999 regarding the establishment and recovery of Walloon regional taxes and disputes arising therefrom), in accordance with Article 35-ter of the same decree, to the Director of litigation, by post to the following address: Avenue Gouverneur Bovesse 29 to 5100 Jambes or by email to email@example.com.
Each year, a declaration form is sent to potential taxpayers by the competent department of the Walloon tax administration (Department of property tax and special taxes). This declaration must be completed and returned to the department no later than 30 April of the tax year (or 30 April of the year after the automated machine was installed and/or operated). The tax will be calculated based on this declaration.
The tax is then subject to registration no later than 30 June of the year following the tax period.