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Royal Decrees for reduced VAT rate for electricity, gas, solar panels and heaters, and mouth masks

Royal Decrees for reduced VAT rate for electricity, gas, solar panels and heaters, and mouth masks

Temporary tolerance for VAT-deductibility of mixed-use cars: combination of methods 2 and 3

The Belgian Tax Authorities published Circular 2022/C/31 (dated 17 March 2022) concerning a temporary tolerance in the context of Covid-19 for the VAT deductibility of mixed-use cars (see NL / FR). This tolerance concerns the application of the ‘semi-presumptive’ method which can be applied to estimate the business use of cars. The Circular reinforces the tolerance provided for calendar year 2020 (NL / FR) and extends it to calendar year 2021.    

VAT rate reductions in light of the energy prices and Covid-19 pandemic

The Belgian Council of Ministers took several decisions concerning the VAT legislation on 18 March 2022. These decisions are related to the Covid-19 pandemic as well as to the rising energy prices. Most importantly, the decisions include the following: Mouth masks and hydroalcoholic gels: The Belgian Council of Ministers approved a draft Royal Decree which extends the applic ...

Tolerance for donations to Ukraine

In view of the dramatic situation in Ukraine, the Belgian Tax Authorities announced a temporary tolerance regarding the VAT consequences of donations to Ukrainian citizens (see: NL / FR). Accordingly, businesses that donate goods which are normally intended for sale, will not have to adjust their VAT deduction related to these goods. To prevent abuse, the donations must be made ...

Temporary reduction of the VAT rate for electricity

The VAT rate for electricity is reduced from 21 percent to 6 percent for residential consumption in the period between 1 March 2022 and 30 June 2022. The reduced rate will be automatically applied by the electricity supplier for consumers with a “residential” or “non-professional” contract. Hereby decisive is whether the consumer shared an enterprise number with the supplier. If an enterprise number is shared, the reduced VAT rate does not apply and remains 21 percent. The Belgian Tax Authorities published an FAQ for more detailed information on 28 February 2022.

La déduction majorée des frais pour l’installation de bornes de recharge peut-elle être combinée à la déduction pour investissement unique ?

Comme nous l’avons abordé dans un récent article, "Incitants fiscaux pour l’installation de bornes de recharge", le Gouvernement a récemment mis en place divers incitants fiscaux en vue d’encourager les entreprises et les particuliers à investir dans des bornes de charge électriques. Ces incitants font l'objet de la loi du 25 novembre 2021 organisant le verdissement fiscal et social de la mobilité, laquelle prévoit, entre autres, une déduction majorée des frais pour les entreprises. La question s'est alors posée de savoir si cette dernière pouvait être combinée avec la déduction pour investissement unique déjà existante. Dans une réponse à une question parlementaire, le ministre des finances, Vincent Van Peteghem, a clarifié ce point.