Belgium has permanently reduced the VAT rate on energy to 6%, which was previously a temporary measure since March 2022. The reduced rate will apply to electricity, natural gas, and heat supplies. The temporary period ends on April 1, 2023, and a transitional period until July 1, 2023, will continue the 6% VAT rate for both B2C and B2B supplies. After July 1, 2023, the 6% VAT rate will only apply to B2C transactions for energy supplies.
Source Marosa