This circular replaces circular 2021/C/3 regarding the temporary introduction of the 0 % VAT rate on the supply, intra-Community acquisition and import of COVID-19 vaccines and in vitro diagnostic medical devices against this disease , as well as services closely related to such vaccines and devices. This rate reduction has been introduced by the law of 20.12.2020 on temporary support measures as a result of the COVID-19 pandemic (BS of 30.12.2020).
Source fisconetplus
Latest Posts in "Belgium"
- Belgium’s VAT Reforms: Reduced Rates for Renovations, Ecofriendly Heating, and Art Purchases
- Belgium Postpones VAT Modernization Indefinitely; Transitional Measures Extended Until Further Notice
- Belgium Delays New VAT Chain Implementation, Extends Transitional Period Indefinitely
- Belgium’s B2B E-Invoicing Framework in Preparation for 2026
- Indefinite Postponement of VAT Chain Modernization in Belgium: Key Transitional Measures Extended