Belgien
Reduced VAT rate extension for electric, gas and heating supplies
The Russia / Ukraine conflict has compelled many countries to review their fiscal policies, especially in relation to electric, gas and heating - especially as Russia serves as conduit for many of these essential supplies.
Further to Royal Decree No. 2022015061, which entered into force on 1 August 2022, the Belgium tax authorities have cited the following changes:
- Extension of the 6% reduced VAT rate on electricity supplies under residential contracts until 31 December 2022
- Extension of the 6% reduced VAT rate for the provision of natural gas and energy heating systems from 1st August 2022 August 1 to 31 December 2022
- A reduced VAT rate for certain heat pump operations, specifically on hybrid setups that use energy supply.”