The reduced VAT rate of 6% is therefore also applicable to the deliveries, intra-Community acquisitions or imports of such goods in Belgium for which the tax becomes payable from 01.01.2021 to 31.03.2021 .
This circular deals with the extension of a temporary introduction of the 6% VAT rate on the supply, intra-Community acquisition and import of face masks and hydroalcoholic gels. This extension has been introduced by law on temporary support measures as a result of the COVID-19 pandemic (1) to replace article 1ter of Royal Decree no.20 of 20.07.1970 setting the rates of the value added tax and to classification of goods and services at those rates (BS of 30.12.2020).
Source Fisconet
