Reduced VAT rate of 6% on electricity between March 1 and June 30, 2022

The VAT rate on electricity is temporarily reduced to 6%.

The reduction is only applicable to natural persons who have not (communicated) a company number:

• Strictly reserved for “residential” or “non-professional” contracts;
  • “Mixed” consumption does not influence the VAT rate. Only the conclusion of a “residential” or “non-professional” contract is taken into account.
  • The “professional” contract is subject to the rate of 21%
• Many social, cultural, care institutions, public establishments or schools, etc. are excluded from the measurement.

The reduction applies from March 1 to June 30, 2022 inclusive.

Source Aurelie Soldai

---

---