The tax on automated machines is a tax that affects:
- automated kiosks, that is, computer terminals that are provided by banking organisations and used to perform various banking operations, including the automatic distribution of bank notes and account statements and the ability to make payments;
- self-service fuel distributors that are accessible to the public and which can be used to pay for fuel, via an automated system;
- automatic distributors of tobacco, cigars or cigarettes.
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 within one month of being asked to do so.
