see also :
– VAT compliance in Belgium
– Intrastat compliance in Belgium
- VAT – reduced rate : 12.00 % Phytopharmaceutical goods recognised by the Ministry of Agriculture
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Phytopharmaceutical goods recognised by the Ministry of Agriculture
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Plant protection products (Royal Decree N°20, Table B, category III).
- VAT – reduced rate : 6.00 % Growing, harvesting and livestock, excluding garden companies and benefits not related to the following animals: bovine animals, swine, sheep, goats, mules and hinnies; race horses usually used for meat in bulk; deer; sold horses, intracommunity acquired or imported for slaughter. Agricultural services are subject to 6% but the goods supplied with the agricultural services are subject to the VAT rate applicable to the goods (6-12-21%, depending upon the circumstances) (Royal Decree N°20, Table A, category XXIV).
- VAT – standard rate : 21.00 % Services related to animals not listed in Royal Decree N° 20, Table A, Category I and for gardening companies (Royal Decree N° 20, Table A, Category XXIV)
- VAT – reduced rate : 6.00 % Live plants and other floricutural products, including bulbs, roots and the like, cut flowers and ornamental foliage when they are supplied for the designing and the maintenance of gardens (Royal Decree N°20, Table A, category VII, 14°)
- VAT – reduced rate : 12.00 % Margarine (Royal Decree N°20, Table B, category VI)
- VAT – reduced rate : 6.00 % Foodstuffs applicable under Royal Decree N°20, Table A, categories I to XII “
- VAT – standard rate : 21.00 % – Foodstuffs for consumption by domestic animals (Royal Decree N°20, Table A, category VI) – Lobster, caviar and similar foodstuffs considered as luxury products (Royal Decree N°20, Table A, category III) ”
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 % “
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 % Medicines for human or animal consumption; blood and blood products (red blood cells, white blood cells, plasma, platelets, blood containing anticoagulants, etc.); condoms; Band-Aid and similar products; injection and similar medical products; products used for sanitary protection (Royal Decree N°20, Table A, categories XVII and XXIII).
- VAT – standard rate : 21.00 % Other goods not included in reduced rate
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 6.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 % Applicable under Royal Decree N°20, Table A, categories XIII
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 % Cars for the disabled
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Also the accompanying luggage and vehicles
- VAT – reduced rate : 6.00 % Also the accompanying luggage and animals, Royal Decree N°20, Table A, category XXV
- VAT – reduced rate : 6.00 % Also the accompanying luggage and animals, Royal Decree N°20, Table A, category XXV
- VAT – reduced rate : 6.00 % Also the accompanying luggage and animals, Royal Decree N°20, Table A, category XXV
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Also the accompanying luggage and vehicles
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Intra-Community transport on board of ships and aircrafts
- VAT – reduced rate : 12.00 % Applicable under Royal Decree N°20, Table B, category I.
- VAT – standard rate : 21.00 % Supplies of beverages (constituting a restaurant or catering service)
- VAT – reduced rate : 6.00 % Applicable under Royal Decree N°20, Table A, category XXX.
- VAT – reduced rate : 6.00 % Digital and printed newspapers under the conditions provided for in Royal Decree N°20, Table C, category I (for instance: published at least 48 times per year)
- VAT – standard rate : 21.00 % Other newspapers
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Digital and printed newspapers under the conditions provided for in Royal Decree N°20, Table C, category I (for instance: published at least 48 times per year)
- VAT – reduced rate : 6.00 % Digital and printed daily and weekly periodicals (Royal Decree N°20, Table A, category XIX)
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Digital and printed daily and weekly periodicals of general information, under the conditions provided for in Royal Decree N°20, Table C, category I (for instance: published at least 48 times per year)
- VAT – standard rate : 21.00 %
- VAT – exempted : %
- VAT – standard rate : 21.00 %
- VAT – exempted : %
- VAT – standard rate : 21.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 12.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 % For private dwellings of at least 10 years old (Royal Decree N°20, Table A, category XXXVIII).
- VAT – standard rate : 21.00 % Other repairing and renovation of private dwellings
- VAT – reduced rate : 6.00 % Renovation and repairing of private dwellings completed since at least 10 years (Royal Decree N°20, Table A, category XXXI)
- VAT – reduced rate : 6.00 % Applicable under Royal Decree N°20, Table A, category XXXIX
- VAT – standard rate : 21.00 % Other goods not included in reduced rate
- VAT – reduced rate : 6.00 % Orthopaedic appliances (including surgical belts); dental prosthetics; devices to facilitate the hearing to the deaf and other appliances to wear on or implanted in the body to compensate for a defect or disability; equipment for people with incontinence, except diapers for children under six years; wheelchairs and similar vehicles for invalids, even motorised or otherwise mechanically propelled; assistance especially for the visually impaired and blind, except for frames and lenses for eyeglasses and contact lenses; dogs that help people with disabilities or illness and are trained in a dog training school recognised by the competent authority (Royal Decree N°20, Table A, category XXIII).
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Any natural or legal person who buys, builds, converts or takes out a lease on a house or housing complex in order to rent it out in the context of social policy can benefit from the 12% rate as long as certain conditions are fulfilled (Royal Decree N°20, Table B, categories X and XI)
- VAT – reduced rate : 6.00 % For renovation and repairing works (Royal Decree N°20, Table A, categories XXXI, XXXII, XXXIII, XXXVI and XXXVII)
- VAT – reduced rate : 6.00 % Applicable under Royal Decree N°20, Table A, category XXXIV “
- VAT – standard rate : 21.00 % – Supply, including setting up, of crypts or monuments – Food and drinks for immediate consumption and the services of the waiters and waitresses ”
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 21.00 % For services which do not meet the conditions for the application of the reduced VAT rate as set out in Royal Decree N°20, Table A, categories XXIIIbis and XXXV
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Applicable under Article 44, § 2, 2° of the Belgian VAT Code
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 12.00 % Provided that all the conditions are fulfilled
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 % Digital and printed (Royal Decree N°20, Table A, category XIX)
- VAT – standard rate : 21.00 % other e-books
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 % Digital and printed newspapers under the conditions provided for in Royal Decree N°20, Table C, category I (for instance: published at least 48 times per year)
- VAT – reduced rate : 6.00 % Digital and printed (Royal Decree N°20, Table A, category XIX)
- VAT – exempted : % Books on loan by libraries (non-profit making organisations) Article 44 para 2, 6° of the Belgian VAT Code
- VAT – standard rate : 21.00 % Other books
- VAT – margin scheme : %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 21.00 %
- VAT – exempted : % Performing artists are exempted if their services are rendered directly to the organisers (Article 44, § 2, 8° of the Belgian VAT Code).
- VAT – reduced rate : 6.00 % Intellectual property rights (Royal Decree N°20, Table A, category XXIX).
- VAT – standard rate : 21.00 % Advertising services (Royal Decree N°20, Table A, category XXIX).
- VAT – exempted : % For services provided by organisations recognised by the government whose revenues are only used to cover their operational costs (Article 44, § 2, 7° and 9° of the Belgian VAT Code).
- VAT – reduced rate : 6.00 % Admission to and use of cultural, sport and entertainment facilities (Royal Decree N°20, Table A, category XXVIII).
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 21.00 % Putting at the disposal of movable goods in sporting facilities
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 % For services provided by non-profit organisations whose revenues serve exclusively to cover their operating costs.
- VAT – margin scheme : %
- VAT – standard rate : 21.00 %
- VAT – out of scope : %
- VAT – standard rate : 21.00 %
- VAT – parking rate : 21.00 % 1. Certain energy products such as: – black coal, brown coal and solid fuel obtained from coal – lignite and agglomerated lignite (except for jet) – coke and semi‑coke from coal, lignite and peat – uncharred petroleum coke used as fuel. 2. Certain tyres and inner tubes for agricultural tractors and machinery, excluding tyres and inner tubes for forestry tractors and pedestrian-controlled tractors.
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Restaurant and catering services (as listed in annex III)
- Hotel accommodation (as listed in annex III)
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
- Renovation and repairing (category 10a / Annex III)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
- Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
- Social Housing (category 10/ Annex III)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Other specific goods ans services
“
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom