The Belgian Tax Department releases Royal Decree No. 2022015061 extending the VAT reduced rate on certain energy supplies due to the ongoing Russia-Ukraine conflict.
The following changes have been proposed:
- Extension of the 6% reduced VAT rate on electricity supplies under residential contracts until December 31.
- Extension of the 6% reduced VAT rate for the provision of natural gas and energy heating systems from August 1 to December 31.
- A reduced VAT rate for certain heat pump operations, specifically on hybrid setups that use energy supply.
The decree will enter into force on August 1, 2022.
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