Reduced VAT rate of 6% for the supply of electricity, natural gas and/or heat and on the monthly VAT refund: extension until September 30, 2022!

The government has temporarily reduced the VAT rate to 6% for the supply of electricity under so-called ‘residential’ or ‘non-professional’ contracts (see the new Article 1bis, § 1 of the Royal Decree No. 20 (external link) ).

A special system of monthly refunds was also introduced for taxable persons whose economic activity consists of the supply of electricity subject to the reduced VAT rate.

Source

• Forum for the future
• Moore

---

---