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Belgium cuts VAT on hair implants

Parliament reviews changes to VAT Act

Belgium’s Parliament is reviewing a range of Value Added Tax amendments to the existing VAT Act. Most would come into effect in January 2022. These include:

  • Reducing the VAT rate on medical-related hair implants from 21% to 6%
  • VAT refunds for non-EU businesses under the 13th VAT Directive are to be digitised, following the example of France. This is partially in recognition of the UK’s departure from the EU and expected sharp rise in VAT reclaims.
  • Withdrawal of the presumptive VAT scheme for small businesses from 2028
  • Change in rules on VAT exemption on rental of furnished accommodation – now qualifying if 3 months

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