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…