The standard VAT rate in Belgium is 21%, with some supplies exempt from VAT such as education, health care, postal, and financial services. There are also reduced rates of 12% for restaurant and catering services, and 6% for various food products, agricultural services, transportation services, and access to cultural, sporting, and entertainment facilities. Additionally, there is a zero rate for intra-community supplies, newspapers and periodicals, and recycled products. Small-sized businesses can benefit from VAT exemption if their turnover is below EUR 25,000, while non-resident businesses have no registration threshold. There is a harmonized EU-wide threshold of EUR 10,000 for intra-EU distance sales of goods and B2C supplies of services.
Source 1stopvat
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