In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT exemption for gambling services, will become subject to VAT.
The final Act has now postponed the VAT introduction date on e-gambling services to 1 August 2016.
In the meantime, we are expecting the VAT authorities to publish extensively about how these new rules will apply. Many practical issues remain open at the moment.
Furthermore, we repeat our earlier remarks concerning the compatibility of this change with EU VAT rules.
Source: Program Act of 1 July 2016, published 4 July 2016.