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Belgium Issues Circular on Temporary 6% VAT Rate on Restaurant and Catering Services

|Approved Changes|Belgium
Belgium

Belgium's Federal Public Service (SPF) Finance has announced the issuance of Circular 2020/C/86 of 29 June 2020, which explains the temporary introduction of the 6% reduced VAT rate on restaurant and catering services. The reduced rate applies from 8 June to 31 December 2020, excluding the supply of beer with an actual alcoholic strength by volume exceeding 0.5% and other beverages with an actual alcoholic strength by volume exceeding 1.2%. The Circular covers the relevant legal provisions, …

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