Belgium reduced the VAT rate on energy to 6%
Belgium has permanently reduced the VAT rate on energy to 6% on supplies to final customers. A transitional period applies also to B2B supplies.
Belgium has approved the permanent reduction of the VAT rate on energy to 6%, a VAT rate which is already been in place since March 2022 as a temporary measure. The reduced rate of 6% will permanently apply to supplies of electricity, natural gas, and heat.
- On 1 April 2023 ends the temporary period where the reduced VAT rate on energy supplies applies, in this case, both to B2C and B2B supplies.
- Once the temporary measure expires, a transitional period is opened until 1 July 2023. During this period, 6% VAT rate will continue to apply to B2C and B2B supplies of electricity, natural gas, and heat.
- From 1 July 2023, the 6% VAT rate will apply to these energy supplies only for B2C transactions.