Reduced VAT rate of 6% for the period 8 May 2021 to 30 September 2021
Reduced value added tax (VAT) rate of 6%
The Belgian tax authorities on 23 April 2021 announced that restaurant and catering services will temporarily be subject to a reduced value added tax (VAT) rate of 6%. The reduced VAT rate applies for the period 8 May 2021 to 30 September 2021.
The reduced rate of VAT is in addition to other tax relief offered in response to the coronavirus (COVID-19) pandemic and applies as follows:
Similar relief was provided last year (from 8 June 2020 through 31 December 2020) except for the provision concerning the reduced VAT rate for the supply of alcoholic beverages for on-site consumption.
The Belgian tax authorities also announced that exemptions from customs duties and VAT for the importation of goods used to fight against COVID-19 are extended through 31 December 2021.
Read an April 2021 report prepared by the KPMG member firm in Belgium
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