The import of goods to combat Covid-19 is exempt from import duties and VAT on imports until 31 December 2022 (1).
This full import VAT exemption takes precedence over the application of the temporarily reduced VAT rate of:
- 6% for the import of mouth masks and hydroalcoholic gels (to fight Covid-19) (2)
- 0 % for the import of Covid-19 vaccines and medical devices for the in vitro diagnosis of this disease (3)
(1) Commission Decision (EU) 2021/2313 of 22 December 2021(link is external).
(2) Reduced rate, as referred to in Article 1ter of the Royal Decree no. 20 of 20 July 1970 on VAT rates (see circular no. 2022/C/2 of 06.01.2022(link is external)– update ).
(3) Reduced rate, as referred to in Article 1ter/2 of the Royal Decree no. 20 of 20 July 1970 on VAT rates (see circular no. 2021/C/33 of 07.04.2021(link is external)).
Source financien.belgium
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