Due to the crisis in Ukraine that started on February 24, 2022, a number of Belgian companies wish to provide material assistance by sending goods to Ukrainian citizens who have remained on the spot or who have fled to other countries. Other donations can also be distributed among the Ukrainians who, due to the crisis, are being received in Belgium.
Given the exceptional circumstances, taxable donors are not required to regularize the VAT deducted on those donations. This is an application of point 6 of Circular 2017/C/32 on commercial gifts and samples, promotional items, gifts and other goods provided free of charge(link is external)† However, to prevent abuse, this measure is subject to a number of conditions.
Source financien.belgium
