Belgium: Update on VAT relief measures (COVID-19)

Belgium: Update on VAT relief measures (COVID-19)

Measures concerning value added tax (VAT)—intended to provide relief in response to the coronavirus (COVID-19) pandemic—were adopted and then published in the official gazette on 13 April 2021.


The VAT relief measures were announced in March 2021 and include a reduced rate of VAT for face masks and hydroalcoholic gels, reduced rates of interest and penalties for late payments of VAT, and reduced thresholds for VAT refunds. Read TaxNewsFlash

Additional measures regarding VAT credit thresholds and repealing a requirement for payment of a “December advance deposit” (decembervoorschot / acompte en décembre) by certain remitters of VAT were separately provided by two Royal Decrees.

Read an April 2021 report prepared by the KPMG member firm in Belgium

© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us