Belgium: Temporary reduction of rate of VAT, restaurant and catering services (COVID-19)

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:

  • The supply of beverages for on-site consumption is subject to the reduced VAT rate.
  • The supply (i.e., not intended for on-site consumption) of certain alcoholic beverages remains subject to the standard VAT rate of 21%.
  • The reduced VAT rate applies when beverages are served without food (if combined with sufficient relevant ancillary services) in a drinking establishment (cafes or taverns).

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.

Exemption from customs duties and VAT for imports of goods used to counter COVID-19

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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