Recent and pending amendments to Belgian legislation make changes to the VAT rates for the following supplies, which generally had effect as of 1st April 2019:
Supplies of plants
The reduced 6% rate of VAT is applicable to supplies of plants for the making and maintenance of gardens. Before this change they were subject to the standard 21% VAT rate.
- The reduced 6% VAT rate is applicable to supplies of electronic books and other electronic publications;
- The zero VAT rate is extended to cover electronic newspapers and magazines.
These changes are in response to the EU’S recently implemented directive allowing Member States to align their VAT rates on digital and printed publications.
Bikes and ebikes
The scope of the 6% VAT rate is broadened to cover supplies of both bicycles and electronic bikes. Under previous law they were taxed at the standard 21% rate of VAT.
This new VAT rate may be applied as of the date that the legislation is published in the Belgian Official Gazette.