Belgium Publishes Law on Miscellaneous VAT Provision Amendments

On 10 August 2018, Belgium published the Law of 30 July 2018 on miscellaneous value added tax law provisions in the Official Gazette. The Law includes measures to:

• Introduce a VAT exemption for supplies of foods, excluding alcoholic beverages (spirits), that are given free for charitable purposes;
• Expand the scope of social work services that are VAT exempt;
• Allow taxpayers to deduct VAT on alcoholic beverages (spirits) that are offered as samples as part of a tasting;
• Restrict the use of t…