Circular 2022/C/90 on the extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels in the context of the fight against the coronavirus COVID-19
This circular deals with the extension of a temporary introduction of the VAT rate of 6% on the supply, intra-Community acquisition and import of mouth masks and hydroalcoholic gels. This extension was inserted by Royal Decree of 27.06.2022 amending Article 1b of Royal Decree No 20 of 20.07.1970 setting the rates of value added tax and classifying goods and services at those rates (Belgian Official Gazette of 30.06.2022).
Source Fisconet
