Historical overview of all VAT Circulars (1970 – 2021)

Extract of the Circulars issued in 2021 (status March 12, 2021)

Date	No.	Resume
26.02.2021	2021 / C / 19	on the location of education services
25 . 02 . 2021	2021 / C / 18	concerning the temporarily reduced VAT rate for demolition and reconstruction of homes throughout the Belgian territory and their supply
25.02.2021	2021 / C / 17	concerning the provision of personnel by certain bodies governed by public law to provide vaccination centers with the necessary personnel
05.02.2021	2021 / C / 8	concerning the assessment of whether or not there is a profit motive on the part of an autonomous municipal company
20.01.2021	2021 / C / 7	regarding the special travel agency scheme and the VAT scheme for travel transactions to which the special travel agency scheme does not apply
18.01.2021	2021 / C / 6	on the extension of the temporarily reduced VAT rate for face masks and hydroalcoholic gels in the context of the fight against the Coronavirus COVID-19
11.01.2021	2021 / C / 3	on the temporarily reduced VAT rate for COVID-19 vaccines and in vitro diagnostic medical devices for this disease