Belgium Confirms Extension of 6% Reduced VAT Rate for Masks and Hydroalcoholic Gels

Belgium's Federal Public Service (SPF) Finance has issued a release announcing the publication of the Law of 18 July 2021, which formally provides for the extension of the 6% reduced VAT rate for masks and hydroalcoholic gels from 1 July to 30 September 2021. This applies for deliveries, intra-community acquisitions, and imports. However, it is also noted that the separate exemption from VAT on imports of masks and hydroalcoholic gels applies until 31 December 2021 and takes precedence over …