Belgium’s Federal Public Service (SPF) Finance has issued a release on Circular 2022/C/90 of 19 September 2022, which concerns the extension of the reduced VAT rate of 6% for supplies of masks and hydroalcoholic gels until 31 December 2022. The Circular clarifies that as per the Royal Decree of 27 June 2022 the reduced VAT rate of 6% continues to apply to deliveries, intra-Community acquisitions, or imports (supplies) of such goods into Belgium, for which the tax becomes payable from 1 July 2022 until 31 December 2022, inclusive. The Circular further clarifies that the condition that supplies of such goods must be carried out in the context of the fight against COVID-19 no longer applies. Lastly, the Circular confirms that the separate VAT and import duty exemption on the import of goods to fight COVID-19 until 31 December 2022 takes precedence over the 6% VAT rate.
Source Orbitax
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