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Prolongation of VAT temporary measures

The Belgian Council of Ministers decided last Friday, 24 June 2022, to extend the application of the reduced VAT rate in the context of the following temporary measures: Mouth masks and hydroalcoholic gels – 6% until end of 2022: The Belgian Council of Ministers approved a draft Royal Decree which extends the application of the 6% VAT rate for the supply, intra-Community acq ...

VAT guidance concerning the provision of furnished accommodation

The Belgian Tax Authorities published on 15 June 2022 a new FAQ concerning the VAT treatment of the provision of furnished accommodation (see: NL / FR - hereafter: ‘new FAQ’). The new FAQ provides guidance and clarifications about the amended scope of the exception on the VAT exemption, effective from 1 July 2022.

Additionally, the Belgian Tax Authorities also published an FAQ concerning the temporary application of the reduced VAT rate of 6% for solar panels, heat pumps and solar water heaters (see NL / FR). This FAQ is outside the scope of this news item. For background information on this temporary measure, see our earlier news item here.

Extension of VAT deadlines for summer 2022

Extended VAT filing deadlines The Belgian Tax Authorities announced the extension of VAT filing deadlines for the summer period of 2022 (see announcement in NL / FR / DE). Accordingly, the following new deadlines apply: For filing the VAT return and the European Sales Listing of June/Q2 2022, the deadlines are extended to 10 August 2022. The initial deadlines were 20 July 2 ...