This tax must be paid by every owner of a distributor of fluid or gaseous motor fuel on the territory of the Brussels Capital Region. Hereto, account shall be taken of the situation of the taxable person on 1 January of the assessment year.
Each year, Brussels Fiscality sends a declaration form to all taxable people. Taxable people who have not received a declaration form by 1 October of the assessment year must request one before 31 December of that year.
For more information, please visit the website of Brussels Fiscality.