Belgium’s Federal Public Service (SPF) Finance has announced the extension of the reduced VAT rate of 6% on electricity (residential customers) until 31 December 2022. The reduction in the rate from 21% was previously provided from 1 March 2022. The extension was provided by the Royal Decree of 27 June 2022, which also includes certain clarification regarding the reduced VAT rate of 6% on supplies of natural gas and heat to residential customers, installation of heat pumps, etc., although no particular extensions of the reduced rate are provided for such supplies.
Source Orbitax
