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Belgium

Circular 2021/C/42 regarding the temporarily reduced VAT rate of 6% for some restaurant and catering services

10 May 2021
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1 min read

Table of contents

1. Legal Notice

2. Transactions for which the VAT rate is temporarily reduced to 6%

3. Importance of the classification of the act with regard to the food and / or drinks provided either as a delivery (art. 10, VAT Code) or as a service (art. 18, § 1, second paragraph, 11 °, VAT Code)

4. Qualification and rate of snacks and refreshments for consumption on the spot

5. Provision of food and drink by funeral directors to be consumed on the spot – Tariff

6. Provision of food and drinks as part of furnished accommodation – Rate

7. Adjustment of the registered cash register system and of the invoices or receipts

8. Period of application of the temporary rate reduction

Source fisconetplus

For other newsitems on this temporary VAT rate change, click HERE

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