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Appendix 3D: VAT reduced rates (Belgium)


3 Belgium

12% rate

A reduced rate of VAT of 12% is applied in Belgium to the following:

  1. Ìý

    •ÌýÌýÌýÌý Restaurant and catering services.

  2. Ìý

    •ÌýÌýÌýÌý Phytopharmaceutical products.

  3. Ìý

    •ÌýÌýÌýÌý Margarine.

  4. Ìý

    •ÌýÌýÌýÌý (Inner) tubes.

  5. Ìý

    •ÌýÌýÌýÌý Certain combustible materials.

  6. Ìý

    •ÌýÌýÌýÌý Social housing and certain renovation works on immovable property.

6% rate

A reduced rate of VAT of 6%

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