For households
Until June 30, 2023, households can still benefit from the reduced VAT rate of 6% for:
- electricity
- natural gas for heating
- heat via heating networks.
If you meet the conditions, your energy supplier will automatically apply the reduced VAT rate of 6% to your intermediate bill and your final bill relating to your consumption.
The VAT rate will be permanently at 6% from July 1 , 2023.
We will soon publish a circular dealing with the permanent regime which will apply from July 1, 2023. For each source of energy, we will detail the applicable VAT rate according to the use or the type of contract concluded with the energy supplier.
For professional users
Since August 1 , 2022, professional users can also benefit from the reduced VAT rate of 6% for:
- natural gas for heating and
- heat via heating networks.
This measure ends on June 30, 2023 . From July 1 , 2023, the normal rate of 21% will again apply to business users.
Source: finances.belgium.be
