Pay tax for gaming tools

Prerequisites

You are the one that put in the gaming tools or the proprietor of the set up location.

It is a toy

• with the opportunity of successful cash or items or
• the place the success of the sport doesn’t consist in successful cash or items, particularly:
  • Point sport units comparable to contact display screen units, enjoyable video games,
  • Screen sport units, TV full units comparable to video video games, simulators,
  • Pinball or
  • multifunctional units, particularly computer systems, infotainment terminals, sports activities info terminals, Internet entry.

The gaming gadget doesn’t belong to any of the next classes:

• is topic to on line casino tax,
• is meant to be used by young children,
• is meant for set up at folks or taking pictures festivals, festivals or comparable, time-limited particular occasions, which require a allow, or

accredited for numerous makes use of in accordance with its design, comparable to multifunctional units that are demonstrably and solely supposed for functions aside from play, leisure or pleasure.

Documents required

Please observe

As the proprietor of the gaming gadget, you’re obliged to pay tax. You are the proprietor if the gaming gadget is put in in your account (installer).

You are answerable for paying the tax in case you are the proprietor of the situation the place the gaming gadget is put in or you probably have a share within the earnings or income from working the gaming gadget. You are additionally answerable for paying the tax in case you obtain a charge for putting in it.

Deadlines

The tax arises on the finish of every calendar month.

You should submit your registration no later than ten days after the top of every calendar month by which the gaming gadget was put in.

Pay the tax for a calendar month no later than the tenth day of the next calendar month.