This tax needs to be paid by a legal or natural person authorised to operate taxi services or services for the hire of vehicles with driver.
Each year, these taxable people need to pay a tax per vehicle of:
- €682.00 for the tax on the authorisation to operate a service for the hire of vehicles with driver;
- €575.00 for the tax on the authorisation to operate a taxi service.
The taxable person who fulfils the tax assessment requirements will receive the tax assessment notice each year, mentioning the tax amount due. The amount mentioned on this tax assessment notice needs to be paid to Brussels Fiscality within the deadline.
Should you disagree with a decision made by the tax authorities, you can file a statement of opposition or lodge an appeal.