Belgium: Temporary VAT rate reduction for supplies of electricity, gas, solar panels and heaters, face masks (COVID-19)

Reduced rates of VAT for supplies of electricity, gas, solar panels and heaters, face masks

Reduced rates of VAT for supplies of electricity, gas, solar panels and heaters, face mask

Royal Decrees temporarily reduce or extend the application of reduced rates of value added tax (VAT).

The reduced rates of VAT apply with regard to:  

  • Face masks and hydroalcoholic gels—a reduced VAT rate of 6% for the period between 1 April through 30 June 2022
  • Electricity, gas and heat—a reduced VAT rate of 6% for supplies made under residential use contracts through 30 September 2022
  • Solar panels and heaters—a reduced VAT rate of 6% for the period between 1 April 2022 and 31 December 2023 regarding supplies for dwellings

Read a March 2022 report prepared by the KPMG member firm in Belgium

 

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