Import VAT rates in Belgium
Belgium applies a standard VAT rate of 21% and reduced rates of 12%, 6%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Institutions who are recognised by the government and whose revenues are only used to cover their operational costs according to article 44, § 2, 7° and 9° of the Belgian VAT Code The exemption only applies to 90.02.11, 90.04, 91.02.10, 91.03.10, 91.04.11 in that context. | |
| 0% exempt | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Article 44, § 2, 1ter of the Belgian VAT Code for the supply of breast milk The exemption only applies to breast milk in 0401 1010-0401 2099, 0402 1011, 0402 1019, 0402 2111, 0402 2118, 0402 9110-0402 9199 | 0401 0402 |
| 0% exempt | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Exemption with deduction right - Newspapers and some periodical publications under the conditions provided for in Royal Decree N° 20, Table C, category I (on paper and digital) and that do not fall under the mentioned exceptions The reduced rate only applies for those goods in 4902 | 4902 |
| 0% exempt | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Article 44, § 3, 12° of the Belgian VAT Code, article 44, § 3, 9° of the Belgian VAT Code and article 44, § 3, 10° of the Belgian VAT Code The exemptions respectively only applies to: - deliveries, at face value, of postage stamps with a franking value within the country, fiscal stamps and other similar stamps in 4907 0010 - which are legal tender in the issuing country at the time of importation in 4907 0030 - securities in 4907 0090 in the context above | 49070010 49070030 49070090 |
| 0% exempt | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Books on loan by libraries (non-profit making organisations) - Article 44, § 2, 6° of the Belgian VAT Code | |
| 0% exempt | Provision of medical and dental care and thermal treatment The exemption is applicable under the conditions as set out in article 44, § 1 and § 2, 1°, of the Belgian VAT Code | |
| 0% exempt | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Article 44, § 2, 1ter of the Belgian VAT Code for the supply of human organs and human blood | 30019020 30029010 |
| 0% exempt | Admission to sporting events Services provided by institutions not systemically aiming to make a profit and assigning revenues are only used to cover operational expenses according to article 44, § 2, 3° of the Belgian VAT Code. The VAT exemption only applies to the codes 93.11 and 93.12 if the latter conditions are met | |
| 0% exempt | Transport of passengers and their accompanying luggage Sea passenger transport, international air passenger transport, transport of luggage and cars accompanied by passengers during sea passenger transport and international air passenger transport - Article 41, § 1, 1° of the Belgian VAT Code | |
| 0% exempt | Transport of passengers and their accompanying luggage The transport of sick or injured persons with specially equipped means of transport - Article 44, § 2, 1°, b), of the Belgian VAT Code | |
| 0% exempt | Supply of services by writers, composers and performing artists, or of the royalties due to them Article 44, § 3, 3° of the Belgian VAT Code. The VAT exemption only applies to publishing agreement of literary and artistic works concluded by authors and performers. | |
| 0% exempt | Supply of services by writers, composers and performing artists, or of the royalties due to them Performing artists exempted if their services are rendered directly to the organisors according to article 44, §2, 8° of the Belgian VAT Code. The exemption only applies to: - artists (actors, conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or those of circus shows, music halls or artistic cabaret) - speakers in meeting on educational topics for the participants - sport professionals. | |
| 6% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Royal Decree N° 20, Table A, category VII, 7° Plants and parts of plants, seeds and fruits, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes | 1211 |
| 6% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Royal Decree n° 20, Table A, category XII: - 8° fertilizers: the reduced rate only applies for: containing more than 0.01% iron by weight in 2835 2500; fertilizers in 31 - 9° animal products used for reproduction in 0511 1000, 0511 9190, 0511 9985 | 05111000 05119190 05119985 28352500 31 |
| 6% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Royal Decree N° 20, Table A, category XXIV - agricultural services, excluding services related to animals not listed in Royal Decree N° 20, Table A, category I (75.00.11) and construction and maintenance of gardens (81.30.11) The reduced rate only applies for services in 01.61, 01.62, 01.64, 75.00.12 in that context The goods supplied with the agricultural services are subject to the VAT rate applicable to the goods as if delivered separately, e.g. | |
| 6% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Royal Decree n° 20, Table A, category XII: - 8° fertilizers: the reduced rate only applies for: products that will apparently be used as fertilisers and will not be mixed with recognised plant protection products for agricultural use in 2509 0000 and 2522 2000; kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and not mixed with recognised plant protection products for agricultural use | 25090000 25222000 25302000 28323000 28332100 28352400 |
| 6% reduced | Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C RD N° 20, Table A, category XXI; For CN codes 9701 90 00, 9706 00 00 and 4911 91 00: excl. utensils and for CN code (9706 00 00): excl. articles composed of dried or preserved plants, animals or parts thereof, presented in such a way (e.g. in blocks of plastic, behind glass or between two sheets of glass stuck together) that because of their decorative appearance they are intended to decorate houses -stuffed animals and parts of stuffed animals made in large quantities from the same species | 49119100 57 58050000 63049100 63049200 63049300 63049900 9701 97019000 97020000 97030000 97040000 … |
| 6% reduced | Rental and repair of bicycles Royal Decree N° 20, Table A, category XXXIX, 1° | |
| 6% reduced | Minor repairs of clothing and household linen (including mending and alteration) Royal Decree N° 20, Table A, category XXXIX, 3° | |
| 6% reduced | Supply and construction Under the conditions provided for in Royal Decree N° 20, Table A, categories XXXII, XXXIII, XXXVI, XXXVII and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9, 43.11 in that context | |
| 6% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Admission to and use of cultural and entertainment facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the - right to use automatic entertainment devices - putting at disposal of movable goods. If the VAT exemption does not apply and provided that the services are covered by said category XXVIII, the reduced rate applies to 90.04, 91.02.10, 91.03.10, 91.04.11, 93.2 | |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted: - breast milk - less than 85% standardized or skimmed milk in 0403 9091- 0403 9099 - jam, fruit jelly, marmalade etc. in 2007 - unfermented fruit and vegetable juices in 2009 - goods offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 1001 1900, 1001 9900, 1002 9000, 1003 9000, 1004 9000, 1005 9000, 1006 1030-1006 4000, ... | 04 07 08 10 20 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, cat. X, excluded beers with an actual alcoholic strength by volume > 0.5% vol. and other drinks with an actual alcoholic strength by volume > 1.2% vol. The reduced rate only applies for: - certain products not classified as beverages within the meaning of the exc. in 1302 1100 up to and including 1302 1970 - pectic substances for the manufacture of jams and jellies in 1302 2010 15, 1302 2010 69, 1302 2010 79, 1302 2090 20, 1302 2090 69, 1302 2090 99 | 09 13021100 13021200 13021300 13021400 13021905 13021970 13022010 13022090 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted: - goods offered for sale as food for dogs, cats, caged birds (…) in 1007 9000, 1008 1000, 1008 2900-1008 9000, 1201 9000, 1202 4100-1203 0000, 1204 0090, 1205 1090, 1205 9000, 1206 0091, 1206 0099, 1207 1000, 1207 2900, 1207 3000, 1207 4090, 1207 5090, 1207 6000, 1207 7000, 1207 9190, 1207 9991-1209 2980, 1209 9130, 1209 9180, 1209 9999-1210 2090, 1212 9120, 1212 9200-1214 9090 | 10 12 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category VIII The reduced rate only applies to: - goods that are not offered for sale as dog food, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs, and other small pets: 1101 0011 - 1107 2000 - other than goods offered for sale as starch:1108 1100-1108 1990 - inulin for human consumption :1108 2000 - wheat gluten for human consumption: 1109 | 11 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category I and II The reduced rate only applies to - draught horses, heavy and medium weight in 0101 2100, 0101 2990 - deers in 0106 1900 - domestic pigeons in 0106 3910 - animal blood whether or not dried in 0511 9985 | 0101 0102 0103 0104 0105 01061410 01061900 01063300 01063910 02 05040000 05119985 … |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: -ornamental fish in 0301 11, 0301 19 -crawfish 0306 11, 0306 31, 0306 91, lobsters 0306 12, 0306 32, 0306 92, crabs 0306 14, 0306 33, 0306 93, crayfish 0306 19 10, 0306 39 10, 0306 99 10 and oysters 0307 11, 0307 12, 0307 19, fresh (both live and dead), cooked in water, chilled, frozen, dried, salted, in brine, whether or not shelled or scalloped | 0301 0302 0303 0304 0305 0306 0307 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: - other than fish, crustaceans and mollusks for human consumption 0308 - meat extracts and juices 1603 00 - caviar 1604 3100 - caviar substitutes 1604 3200 | 0308 160300 1604 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category XII, the reduced rate only applies to food for animals and goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets. The reduced rate applies to agricultural salt - Royal Decree of 10 Sept 1987 in 2501 0099 (The Royal Decree of 8 Feb 1999 for substances intended for animal food) | 05119985 2301 2302 2303 23040000 23050000 2306 230800 230990 25010099 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - products intended for sale for oral human consumption other than beverages in 2936, 3006 6000 - for the manufacture of foodstuffs in 3002 9050 - for oral human consumption in 3306 - proteins/gelatin for food in 3502 1990 and 3503 0010 - some semi-finished products for the preparation of products for human consumption 3507 9090 - artif. sweeteners for human consumption in 3824 6091 | 2936 30029050 30066000 33021021 33021029 33069000 35021990 35030010 350790 38246091 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - pollen, used excl. for food and other products other than beverages for oral human consumption in 1404 9000 - other beverages than in the exc. in 21 - goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 21 - in the form of crystals (grape sugar or grape honey) in 2204 3092 and 2204 3096 | 14049000 17 18 19 2007 2009 21 2201 2202 22043092 22043096 220900 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category IX, The reduced rate does not apply for: - 1516 2010 - margarine in 1517 (12%) - 1518 0010 - 1518 0091 - 1518 0099 - 1522 0099 | 15 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: - crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, boiled only in water, chilled, frozen, dried, salted or in brine; and preparations and preserves of crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, in their shell, whole or in part in 1605 3010, 1605 3090, 1605 1000, 1605 5100, 1605 4000 30, 1605 4000 4, 1605 4000 70, 1605 5900 | 1605 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: - nutritional supplements and preparations and additives (RD of 2/8/1999 on the trade and use of substances intended for animal nutrition) 2309 9010 up to and including 2309 1090 - sodium bicarbonate offered for sale in a packaging normally reserved for domestic use + only for the preparation of ready meals, pastries or desserts, with exclusion of any other possible use in 2836 3000 9000 | 23 250100 25010099 28263000 |
| 6% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy Under the conditions provided for in Royal Decree N° 20, Table A, category XXXVII, the demolition and reconstruction of private dwellings and the supply of reconstructed private dwellings, to the entire Belgian territory, to be mainly used as domicile by the builder/buyer or destined to be leased long-term (for social purposes or not) by the builder/buyer. | |
| 6% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Newspapers, periodicals and books (digital and on paper) - Royal Decree N° 20, Table A, category XIX, excluding publications consisting exclusively or mainly of advertising material and publications consisting exclusively or mainly of video content or listenable music | 4901 4902 49030000 49040000 49111010 49111090 |
| 6% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Royal Decree N° 20, Table A, category XIX, (…) The reduced rate only applies for -atlases; tourist guides and road maps; maps of cities, municipalities and the like in 4905 9100, 4905 9900 -images which are clearly intended to be pasted or affixed to albums representing a series of images and in particular indicate the sequence number assigned to them in this album and the name of the series of which they are part and icons to be fixed to a wall to report the presence of an ED in 4911 9100 90 | 49059100 49059900 49119100 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, category XXIII, N° 9 The reduced rate only applies for: - 0106 1900 if assistance dogs that assist persons with disabilities or illness and are trained in an assistance dog school recognized by the competent authority and equipment specially designed for service dogs - 4201 0000 equipment specially designed for those dogs | 01069000 42010000 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, category XXVI - Maintenance and repair work of the goods referred to in category XXII and XXIII, 2° to 8° and 11° The reduced rate also applies to the supplies, parts and accessories used in the execution of those works. | |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. The reduced rate only applies for: - medical and surgical support bandages in 3926 9097,3926 2000, 4014 9000, 4015 9000, 4016 1000 90, 4016 9997 90, 4017 0000, 4203, 6103 41-42-43-49, 6104 61-62-63-69, 6107 11-12-19-91-99, 6108 21-22-29, 6109, 6115, 6116, 6117 80, 6203 41-42-43-49, 6204 61-62-63-69, 6207 11-19-91-99, 6208 91 92 99, 6212 90, 6216, 6217 10, 6307 90, 6505 0090, 6506 91, 6506 9990 | 39262000 39269097 40149000 40159000 40161000 40169997 40170000 4203 6103 6104 6107 6108 … |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, category XXXIV, 3°: - the training of assistance dogs, referred to in category XXIII, 9°, by an assistance dog school recognized by the competent authority and the services provided by veterinarians to these dogs: CPA-code? - the services provided by veterinarians in 75.00.11 to assistance dogs, referred to in category XXIII, 9° | |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, category XXXIV, 1° - Rental of goods referred to in category XXIII, 2° to 8° and 11° The reduced rate only applies to the rental in 77.29.19 of the mentioned goods | |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, category XXIII, N° 14 - bras and bathing suits adapted to external breast prosthetics: The reduced rate only applies to bras and bathings suits prescribed by a physician, when they are intended to alleviate the effects of a chronic or long-term illness or of a disability in: 6112 41, 6112 49, 6211 12 00, 6212 10 90 | 611241 611249 62111200 62121090 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N°20, Table A, category XXIII, n° 6 - Aids specially designed for the visually impaired and blind, except frames, spectacle glasses and contact lenses The reduced rate only applies for 6602 0000, 8523 2919, 8523 2990, 8523 4920, 8523 4990, 8523 5190, 8523 5990, 8523 8090, 8543 7009 99, 9005 1000, 9005 8000, 9013 8090 90, 9014 1000 90, 9015 10, 9017, 9101, 9102, 9103, 9105 if means of assistance specially designed for the visually impaired and the blind | 66020000 85232919 85437090 90051000 90058000 90138090 90141000 901510 9017 9101 9102 9103 … |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, category XXIII, N° 13 - hair prosthetics: The reduced rate only applies to hair prosthetics prescribed by a doctor or dermatologist and used for the alleviation of the consequences of a chronic illness, a long-term illness or a disability in: - 6704 11 00, 6704 19 00, 6704 20 00, 6704 90 00 | 67041100 67041900 67042000 67049000 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. (part 2) The reduced rate only applies for: - screws, washers or the like for the treatment of fractures in the bone in 7318 1410 90, 7318 1535 90, 7318 1552 90, 7318 1562 90, 7318 1575 90, 7318 1595 90, 7318 1631 90, 7318 1900 90, 7318 2100 91-95-98, 7318 2200 91-95-98, 7318 2900 90, 8108 9090 99 | 7318 81089090 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, artificial teeth, eyes, limbs and the like, hearing aids and other aids for remedying or alleviating defects or ailments, which are held by the patient or are otherwise worn or implanted (1) The reduced rate only applies for: - batteries whose packaging clearly indicates that they are offered for sale for a specific use in hearing aids in 8506 10, 8506 30, 8506 40, 8506 5010, 8506 5090 10, 8506 5090 30, 8506 5090 90, 8506 60, 8506 80 | 8506 9021 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, category XXIII, N° 11 - external defibrillators (ED) The reduce rates only apply for: - batteries intended for ED: 8506 5090 90, 8507 6000 90 - specific software and specific data storage card + Remotes for ED: 8523 5110, 8523 5190, 8543 7090 - ED: 9018 9084 - first aid or intervention kits linked to the use of the external defibrillator 9019 2000 - cabinets specially designed for the storage of ED: 9402 9000 | 85065090 85076000 85235110 85235190 85437090 90189084 90192000 94029000 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, cat. XXIII, n° 3 to 5 The reduced rate only applies to: - walking frames: 8716 8000 - apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110 - outpatient rehabilitators: 9019 1090 - aerosol devices and their accessories: 9019 2000 - anti-decubitus material: 9404 90 90 | 8713 87142000 87168000 90191090 90192000 94049090 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (2) RR only applies for: - sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens + apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110-3190 | 90183110 90183190 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: - sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 3110 - puncture device, needles, test strips, specially designed for the use of the glucometer: 9018 3190 8017 | 90183110 90183190 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (3) The reduced rate only applies for: - (PICC) peripheral insertion central catheters, introduced surgically and for a prolonged period into the human body for the purpose of administering intravenous medications (chemotherapy, parenteral nutrition, etc.) and samples frequent blood: 9018 3900 - devices to be held in the hand, worn on the person or implanted in the body, to compensate for a deficiency or infirmity: 9019 2000 | 90183900 90192000 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: - (PICC) peripheral insertion central catheters, introd. surgically + for a prolonged period into the human body for the purpose of adm. intravenous medications (chemo, parenteral nutrition, etc.) and samples frequent blood: 9018 3900 - infusion pumps: 9018 9050 - glucometers, whether/not accompanied by their accessories: 9027 8017 | 90183900 90189050 90278017 |
| 6% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Royal Decree N° 20, Table A, category XVII The reduced rates only applies to: -medicinal products registered as medicines/medicinal product according to the Belgian law: 3002 1200, 3002 1900, 3002 1300, 3002 1400, 3002 1500, 3002 2000, 3002 3000, 3006 3000, 3006 7000, 3824 9958, 3002 9030, 3002 9050, 3002 9090, 3004, 3006 6000 | 30021200 30021300 30021400 30021500 30021900 300220 30023000 30029030 30029050 30029090 3004 30066000 |
| 6% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - blood and platelets, plasma and white and red blood cells intended for administration to humans or animals for therapeutic or prophylactic use: 3002 1200, 3002 1900, 3002 9030, 3002 9090 - blood plasma intended for transfusions: 3002 1200, 3002 1900 - other than for establishing an in vitro diagnosis: 3002 9030 | 30021200 30021900 30029030 30029090 |
| 6% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - products offered for sale for oral consumption by humans, excluding beverages: 3002 9050, 3004, 3006 6000 - bone cements containing antibiotics having an action accessory to that of the device: 3006 4000 - sterile viscoelastic substances strictly intended for human or veterinary medical or surgical use: 3304 99 | 30029050 3004 3005 30064000 30065000 30066000 33049900 40141000 |
| 6% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 31 -intrauterine IUDs (pessaries): 9018 9084 | 901831 90189084 |
| 6% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: - pieces of bone conditioned to be implanted in the human body in order to totally or partially replace parts of the skeletons: 3001 9020, 3001 9098 | 30019020 30019098 |
| 6% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Royal Decree N° 20, Table A, category XXIII, n° 10 The reduced rate only applies to sanitary towels, tampons, panty liners and similar products intended for the hygienic protection of women and intimate tissues intended for the hygienic protection of the genital area of persons other than babies in 9619 | 961900 |
| 6% reduced | Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage Royal Decree N° 20, Table A, category VII, 11°, 12°, 13°, 14°, 15° - Live plants and other floricultural products, including bulbs, roots and the like, cut flowers and cut foliage (*1, see EXTRA INFO) also when supplied for the designing and the maintenance of gardens; wood | 06 14019000 44031100 44031200 440321 53011000 53012100 53012900 |
| 6% reduced | Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage (*1) EXTRA INFO: *1 The reduced rate only applies to flowerpieces, wreaths, baskets, crates and similar composite articles, when at least 80 % of the cost of which is accounted for by the fresh produce specified in 0603 1100-0603 1980, 0604 2011, 0604 2019, 0604 2040, 0604 2090, 0604 9019. The reduced rate doesn’t apply to 0603 9000, 0604 9011, 0604 9091 and 0604 9099. | |
| 6% reduced | The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied Supply, renovation and leasing of building used for school and supervision of schoolchildren - under the conditions provided for in Royal Decree N° 20, Table A, category XL and which do not fall under the mentioned exceptions (such as cleaning services (81.22.11), …). Garden maintenance (81.30.11) is not excluded contrary to what is mentioned above. The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context | |
| 6% reduced | Renovation, alteration and repair Renovation of private dwellings of more than 10 years old – under the conditions provided for in Royal Decree No. 20, Table A, category XXXI, and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), central heating systems that use fossil fuels, including the burners and the control and monitoring devices connected to such systems,...). The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context. | |
| 6% reduced | Minor repairs of shoes and leather goods Royal Decree N° 20, Table A, category XXXIX, 2° | |
| 6% reduced | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work For supplies of goods received for free, with the exception of the goods referred to in article 1, § 8, of the Belgian VAT Code, of goods listed in article 35 of that Code, of goods subject to the tax referred to in article 44, § 3, 1° of that Code, of goods acquired for use as capital goods, of works of art or collectors' items or antiques, under the conditions as set out in Royal Decree N° 20, Table A, category XXIIIbis | |
| 6% reduced | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work For services, with the exception of the work in immovable property within the meaning of article 19, § 2, second paragraph of the Belgian VAT Code, of the operations listed in category XXXI, § 3, 3° to 6°, of the Table A in the Royal Decree N° 20, as well as the maintenance and repair of the goods listed in article 35 of the Code, including the supply of parts, equipment and accessories used to carry out these works, under the conditions as set out in Royal Decree N° 20, Table A, category XXXV | |
| 6% reduced | Admission to sporting events Admission to and use of sports facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the: - right to use automatic entertainment devices - putting at disposal of movable goods | |
| 6% reduced | Supply of electricity Royal Decree N° 20, Table A, category XIV: the supply of electricity under residential contracts within the meaning of and under the terms of article 420, §§ 5 en 5/1 of the Programme law of 27 december 2004 | |
| 6% reduced | Supply of natural gas Royal Decree N° 20, Table A, category XIV: the supply of natural gas used as heating fuel under residential contracts within the meaning of and under the terms of article 420, §§ 5 en 5/1 of the Programme law of 27 december 2004 | |
| 6% reduced | Supply of district heating Royal Decree N° 20, Table A, category XIV: the supply of heat through heating networks under residential contracts for which, with the closure of the contract in mind, a business number has not been communicated by the customer natural person | |
| 6% reduced | Supply of water Royal Decree N°20, Table A, category XIII | |
| 6% reduced | Supply of electricity, district heating and district cooling, and biogas produced by the feedstock listed in Annex IX, Part A, to Directive (EU) 2018/2001 of the European Parliament and of the Council; supply and installation of highly efficient low emissions heating systems meeting the emission (PM) benchmarks laid down in Annex V to Commission Regulation (EU) 2015/1189 and in Annex V to Commission Regulation (EU) 2015/1185 and having been attributed an EU energy label to show that the criterion referred to in Article 7(2) of Regulation (EU) 2017/1369 of the European Parliament and of the Council is met; and, until 1 January 2030, natural gas and wood used as firewood Royal Decree N0 20, Table A, category XIV. The supply of electricity, heat through heating networks and natural gas used as heating fuel under residential contracts. | |
| 6% reduced | Supply of electricity, district heating and district cooling, and biogas produced by the feedstock listed in Annex IX, Part A, to Directive (EU) 2018/2001 of the European Parliament and of the Council; supply and installation of highly efficient low emissions heating systems meeting the emission (PM) benchmarks laid down in Annex V to Commission Regulation (EU) 2015/1189 and in Annex V to Commission Regulation (EU) 2015/1185 and having been attributed an EU energy label to show that the criterion referred to in Article 7(2) of Regulation (EU) 2017/1369 of the European Parliament and of the Council is met; and, until 1 January 2030, natural gas and wood used as firewood A temporary reduced rate of 6% to the supply with installation of heat pumps in private dwellings younger than 10 years (01.01.2026 – 31.12.2030) | |
| 6% reduced | Transport of passengers and their accompanying luggage Other transport of passengers as well as their accompanying unchecked luggage and animals - Royal Decree N° 20, Table A, category XXV | |
| 6% reduced | Supply of services by undertakers and cremation services, and the supply of goods related thereto The supply of coffins - Royal Decree N° 20, Table A, category XXIII, 1° The reduced rate only applies to urns and coffins in 3926 9097 60, 3926 9097 90, 4421 9100, 4421 9910, 4421 9999 99, 6914, 7419 99, 7907 | 39269097 44219100 44219910 44219999 6914 741999 79070000 |
| 6% reduced | Supply of services by undertakers and cremation services, and the supply of goods related thereto The services normally supplied by undertakers - Royal Decree N° 20, Table A, category XXXIV, 2° with the exception - of food and drinks for immediate consumption - the services supplied by waiters, servants and other persons intervening in the supply of food and drinks to consumers under conditions permitting consumption on the spot, - the services relating to the supply of crypts or tombs The reduced rate only applies for 96.03 in that context | |
| 6% reduced | Wood used as firewood (until 1 January 2030) Royal Decree n° 20, Table A, category VII, 12° (firewood) | 44011100 44011200 44013100 44013900 44014010 44014090 |
| 6% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them The transfer of intellectual property rights according to Royal Decree N° 20, Table A, category XXIX, 1° with the exception of the supply of advertising services (59.11.3) and the transfer and licensing of intellectual property rights on computer programs (58.29.50). The reduced rate only applies to 58.11.6, 58.12.3, 58.14.4, 58.19.30, 59.13.11, 59.20, 60.10.12, 60.2, 74.3, 77.40.1 in that context. | |
| 6% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them According to Royal Decree N° 20, Table A, category XXIX, 2°, the services relating to the performance of theatrical, choreographic, musical works, circus, music hall or artistic cabaret shows and similar activities, which fall within the normal activity of actors, conductors'orchestra, musicians and other artists, even if these services are provided by a legal person with the exception of the advertising services. The reduced rate applies to 90.01 and 90.03 in that context. | |
| 12% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites Royal Decree N° 20, Table B, category IV | |
| 12% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Royal Decree N° 20, Table B, category VI The reduced rate only applies for margarine in 1517 | 1517 |
| 12% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy Under the conditions provided for in Royal Decree N° 20, Table B, categories X and XI and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context | |
| 12% parking | Parking rates (Article 105a(3) of the VAT Directive) Tyres and inner tubes for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators. | 40117000 40121900 40122000 40139000 87087099 87169090 |
| 12% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Royal Decree N° 20, Table B, category I excluded the provision of beverages | |
| 21% | Article 1, paragraph 1, of the Royal Decree n° 20 of 20 July 1970 |
TEDB · 26 October 2026