Circular 2022/C/90 on the extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels in the context of the fight against the coronavirus COVID-19
This circular deals with the extension of a temporary introduction of the VAT rate of 6% on the supply, intra-Community acquisition and import of mouth masks and hydroalcoholic gels. This extension was inserted by Royal Decree of 27.06.2022 amending Article 1b of Royal Decree No 20 of 20.07.1970 setting the rates of value added tax and classifying goods and services at those rates (Belgian Official Gazette of 30.06.2022).
Source Fisconet
Latest Posts in "Belgium"
- CBAM Import Requirements and Permit Procedures Effective from January 1, 2026
- Reduced Rates Increased (Hotels, Restaurants, Leisure) from 6 to 12%
- Belgian Supreme Court puts an end to the “immediate” export requirement for the VAT exemption on exports
- Belgium Confirms E-Invoicing Mandate Scope, Grace Period, and Rules for Nonresidents from 2026
- Belgium Confirms 2026 E-Invoicing Mandate: Key Scope, Fallback, and Technical Updates Explained
