VAT RATES – Belgium

see also :
– VAT compliance in Belgium
– Intrastat compliance in Belgium

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – reduced rate : 12.00 % Phytopharmaceutical goods recognised by the Ministry of Agriculture
• VAT – standard rate : 21.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – reduced rate : 12.00 % Phytopharmaceutical goods recognised by the Ministry of Agriculture
• VAT – standard rate : 21.00 %
Agricultural inputs
• 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)
Cut flowers and plants for decorative use
• 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°)

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• 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)
”
Cut flowers and plants for food production
• VAT – reduced rate : 6.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 21.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 21.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 21.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – reduced rate : 6.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – reduced rate : 6.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – reduced rate : 6.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 21.00 %
Footwear – Children
• VAT – standard rate : 21.00 %
Footwear – Adult
• VAT – standard rate : 21.00 %
Furs
• VAT – standard rate : 21.00 %
children nappies
• VAT – standard rate : 21.00 %
“
clothing – Adults ”
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 21.00 %
Petroleum products – Heating oil
• VAT – standard rate : 21.00 %
Petroleum products – LPG
• VAT – standard rate : 21.00 %
Petroleum products – Lubricants
• VAT – standard rate : 21.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• 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

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 21.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 21.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 21.00 %
Energy products – Electricity
• VAT – standard rate : 21.00 %
Energy products – Firewood
• VAT – standard rate : 6.00 %
Energy products – Natural gas
• VAT – standard rate : 21.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 21.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – reduced rate : 6.00 % Applicable under Royal Decree N°20, Table A, categories XIII
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)
• VAT – standard rate : 21.00 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 6.00 % Cars for the disabled

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – reduced rate : 6.00 %
Domestic transport of passengers – by inland waterway
• VAT – reduced rate : 6.00 %
Domestic transport of passengers – by rail
• VAT – reduced rate : 6.00 %
Domestic transport of passengers – by road
• VAT – reduced rate : 6.00 %
Domestic transport of passengers – by sea
• VAT – reduced rate : 6.00 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Also the accompanying luggage and vehicles
International transport of passengers – by inland waterway
• VAT – reduced rate : 6.00 % Also the accompanying luggage and animals, Royal Decree N°20, Table A, category XXV
International transport of passengers – by rail
• VAT – reduced rate : 6.00 % Also the accompanying luggage and animals, Royal Decree N°20, Table A, category XXV
International transport of passengers – by road
• VAT – reduced rate : 6.00 % Also the accompanying luggage and animals, Royal Decree N°20, Table A, category XXV
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Also the accompanying luggage and vehicles

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Intra-Community transport on board of ships and aircrafts
Restaurant and catering services (as listed in annex III)
• 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)
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 6.00 % Applicable under Royal Decree N°20, Table A, category XXX.

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• 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)
Periodicals (as listed in annex III)
• 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)
Phone/ fax/ telex/etc.
• VAT – standard rate : 21.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
• VAT – standard rate : 21.00 %
Arrangements for the taxation of gold – Iingots and bars
• VAT – exempted : %
• VAT – standard rate : 21.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
Construction work on new buildings
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 6.00 %
• VAT – reduced rate : 12.00 %
Supplies of new buildings
• VAT – standard rate : 21.00 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• 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
Renovation and repairing (category 10a / Annex III)
• 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)

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)
• VAT – reduced rate : 6.00 % Applicable under Royal Decree N°20, Table A, category XXXIX

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

Medical equipment for disabled persons (as listed in annex III)
• 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).
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)
• VAT – standard rate : 21.00 %
Social housing (as listed in annex III)
• 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)
Supplies by undertakers and cremation services (as listed in annex III)
• 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
”
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)
• 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
Social Housing (category 10/ Annex III)
• VAT – standard rate : 21.00 %
• VAT – reduced rate : 6.00 %
• VAT – reduced rate : 12.00 % Provided that all the conditions are fulfilled
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – standard rate : 21.00 %

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – reduced rate : 6.00 %
E-books
• VAT – reduced rate : 6.00 % Digital and printed (Royal Decree N°20, Table A, category XIX)
• VAT – standard rate : 21.00 % other e-books
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – reduced rate : 6.00 %
Jewels
• VAT – standard rate : 21.00 %
Books on other physical means of support (as listed in annex III)
• 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)
Books (as listed in annex III)
• 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
Taxation of works of art, collector’s items and antiques
• VAT – margin scheme : %
• VAT – standard rate : 21.00 %
Admission to amusement parks (as listed in annex III)
• VAT – reduced rate : 6.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 21.00 %
Writers, composers etc. (as listed in annex III)
• 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).
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• 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).
Admission to sporting events (as listed in annex III)
• 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.
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 21.00 %
TV licence (as listed in annex III)
• VAT – out of scope : %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 21.00 %
Other specific goods ans services “
• 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.

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