On 6 May 2019, Belgium published in the Official Gazette the Law of 7 April 2019 on amending the VAT Code to exempt charitable donations of non-food goods. In particular, the exemption is provided for the donation of essential non-food goods, other than goods that can be used in a sustainable manner, the intrinsic characteristics of which do not allow them to be sold in the consumer market.
The exemption applies from 17 May 2019.