On 24 October 2022, Belgium published the Law of 16 October 2022 on various provisions in relation to VAT. A majority of the measures of the law are for the transposition of certain aspects of Council Directive 2006/112/EC on the common system of VAT, including the revision of various definitions and references in the Value Added Tax Code.
The law also contains certain measures regarding VAT rates and exemptions. This includes that if VAT rates are modified or exemptions are provided by Ro…