On March 16, 2023, the Belgian Chamber approved the permanent reduction of VAT on gas and electricity from 21% to 6%. This measure, which takes effect on April 1, 2023, is linked to a significant excise reform. A transitional arrangement is provided. Under the definitive arrangement, there is an impact on non-profit organizations, companies, and professional users. They can no longer benefit from the reduced VAT rate, but are exempted from the new excise duties intended to compensate for the VAT reduction.
Source VAT-consult
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