Definitive measures
- Abolition of December advance for VAT
- Harmonization of VAT refunds: lowering minimum thresholds
Temporary measures
- Lower late payment interest for VAT (and customs and excise duties)
- Reduced VAT rate of 6% for the catering industry (extended till Sept 30, 2021)
- Reduced VAT rate of 6% for the demolition and reconstruction of homes (till end of 2022)
- Reduced rate for COVID-related goods and services
- a temporary reduced rate of 0% on vaccines and test
- application of the reduced VAT rate of 6% on the sale of mouth masks and handles has been extended until June 30, 2021
Source Grant Thornton
Latest Posts in "Belgium"
- Belgium VAT Guide: Rates, Registration, E-Invoicing and Reporting Requirements
- Belgium Sets GKS 2.0 Rollout Deadlines for Hospitality Businesses
- New European Court VAT Case – T-520/26 (Frexport) – No details known yet
- New European Court VAT Case – T-519/26 (Liege Cargo Agency) – No details known yet
- Blog Revo: What 190,000 Incorrect VAT Payment Notices Teach Us
