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Changes to the VAT law approved by Belgian Parliament on Dec 22, 2021

Changes to the VAT legislation

  • Exemption for political, trade union, religious, philosophical, patriotic, philanthropic or civil institutions
  • Provision of furnished accommodation
  • VAT deduction for mixed taxable persons based on the effective use of goods and services
  • Flat-rate scheme
  • Special VAT regime for farmers
  • VAT refund to foreign taxable persons
  • Reduced VAT rate for hair prostheses
  • Place of supply of distance sales of goods imported from third territories or third countries
  • Abolition of the customer’s certificate for renovation work carried out on private homes

Source De Kamer.be – Bill approved on Dec 22, 2021

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