VAT reduction for electricity, natural gas and heat

For households

Until June 30, 2023, households can still benefit from the reduced VAT rate of 6% for:

• electricity
• natural gas for heating
• heat via heating networks.

If you meet the conditions, your energy supplier will automatically apply the reduced VAT rate of 6% to your intermediate bill and your final bill relating to your consumption.

The VAT rate will be permanently at 6% from July 1 ^, 2023.

We will soon publish a circular dealing with the permanent regime which will apply from July 1, ^2023. For each source of energy, we will detail the applicable VAT rate according to the use or the type of contract concluded with the energy supplier.

For professional users

^{Since August} 1 , 2022, professional users can also benefit from the reduced VAT rate of 6% for:

• natural gas for heating and
• heat via heating networks.

This measure ends on June 30, 2023 . From July 1 ^, 2023, the normal rate of 21% will again apply to business users.