VAT rates in Belgium
Belgium imposes Value Added Tax (VAT) at different rates as follows for various goods and services:
1. Standard rate - 21%
The standard VAT rate in Belgium is applicable to all taxable goods and services, except when a specific measure allows for a reduced rate.
2. Reduced rate - 12%
Certain categories of the following items:
Foodstuffs, agricultural supplies, social housing, demolition and construction work on old buildings, some energy products and other specific items.
3. Reduced rate - 6%
Most other goods and services are taxed at 6% in Belgium, most notably including foodstuffs such as takeaway food, non-alcoholic drinks, some newspapers and periodicals, domestic passenger transport and hotel accommodation.
4. Zero rate - 0%
This category includes some daily and weekly newspapers as well as intra-community and international transport.