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
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