The current, temporary measure that provides for a reduced VAT rate for mouth masks and hydroalcoholic gels will be extended until 31 March 2022.(link is external)
This reduced VAT rate of 6% applies to supplies, intra-Community acquisitions or imports of such goods into Belgium.
The import of mouth masks and hydroalcoholic gels (to fight Covid-19) will remain exempt from import duties and VAT on imports until June 30, 2022 . This full VAT exemption on imports takes precedence over the application of the temporarily reduced VAT rate of 6%.