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Belgium reduces hospitality VAT rate to 6%

COVID-19 VAT rate cut

Belgium has approved a 6% reduced VAT rate on restaurants between 8 May and 30 September 2021. This will include non-alcoholic beverages consumed on premises. The regular rate is the 12% reduced rate. The current VAT rate in Belgium is 21%.

This is to help support the sector during the COVID-19 crisis. The latest lockdown is due to be eased from 8 May, when open air services from cafes and restaurants will recommence.

This is the second such temporary VAT cut on hospitality. The rate had previously been cut between 8 June and 31 December 2020. This new cut will cover:

  • The supply of beverages for on-site consumption is subject to the reduced VAT rate.
  • The supply (i.e., not intended for on-site consumption) of certain alcoholic beverages remains subject to the standard VAT rate of 21%.
  • The reduced VAT rate applies when beverages are served without food (if combined with sufficient relevant ancillary services) in a drinking establishment (cafes or taverns).

Many other countries, including Austria, Germany and the UK, have been rolling over their initial 2020 Value Added Tax rate reductions to the hospitality sector during various lockdowns.

Check global VAT and GST rates with VAT Calc’s tracker. Countries such as the Germany, Lithuania and the UK are now in the process of withdrawing their tourism and hospitality VAT rate cuts introduced during COVID-19 crisis.

Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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1 Jan 2023 Europe European VAT registration thresholds & Intrastat
1 Jan 2023 France Introduction of VAT group option
1 Jan 2023 UK VAT penalty regime reforms
1 Jan 2023 Luxembourg Temporary VAT rate cut to 16%
1 Jan 2023 Ireland Print and digital newspapers reduced to 0% VAT
1 Jan 2023 Portugal Digital invoicing; SAF-T Billing; QR codes introduced
1 Jan 2023 Poland VAT Groups introduced
1 Jan 2023 Poland Changes to emergency VAT rates for 2023
1 Jan 2023 Slovakia Temporary reduced VAT on restaurants and sports
1 Jan 2023 Bulgaria Extension to temp cuts; books; hotels
1 Jan 2023 Lithuania VAT cuts on accommodation, catering, e-books and other
1 Jan 2023 Romania Hotel and accommodation VAT rise to 9%
1 Jan 2023 Romania SAF-T latest round of mid-sized taxpayers added
1 Jan 2023 Croatia Adopts Euro and new currency thresholds
1 Jan 2023 Serbia B2B e-invoicing following B2G
1 Jan 2023 EU DAC 7 harmonised digital platform VAT transaction requests
1 Jan 2023 Bulgaria VAT registration threshold rise
1 Jan 2023 Ukraine SAF-T phased introduction
1 Jan 2023 Turkey Implements 2% Tourism Tax
1 Jan 2023 Mozambique Mozambique cuts VAT to 16%
1 Jan 2023 Ghana Increases VAT to 15%
1 Jan 2023 Zimbabwe Raises VAT to 15%
1 Jan 2023 Saudi Arabia Phase 2 of mandatory e-invoicing
1 Jan 2023 Kyrgyzstan Mandatory e-invoicing rolled out
1 Jan 2023 China Fapiao special invoice mandatory
1 Jan 2023 China Reduced VAT rate for small enterprises
1 Jan 2023 SIngapore Increases GST to 8%
1 Jan 2023 SIngapore GST exemption withdrawn on e-commerce imports
1 Jan 2023 Vietnam Crisis 2% VAT rate cut expires
1 Jan 2023 Australia Australia PEPPOL e-invoicing 2023
1 Jan 2023 Palau Implementation of 10% GST
1 Jan 2023 US Missouri sales tax on foreign e-commerce
1 Jan 2023 Uzbekistan Cut in VAT rate from 15% to 12%
1 Jan 2023 Guinea-Bissau Implements VAT
1 Jan 2023 Suriname 15% VAT implementation
1 Jan 2023 Suriname VAT on foreign digital service providers
1 Jan 2023 Brazil Extension of e-invoicing to small companies
1 Jan 2023 Chile Extends VAT to many services
1 Jan 2023 Dominican Republic VAT on foreign digital services providers
1 Jan 2023 Dominican Republic Phased introduction of e-invoicing
1 Jan 2023 Panama Next phase of mandatory e-invoicing
1 Jan 2023 Maldives Raises GST to 8%
1 Jan 2023 Aruba Raises Turnover Tax to 7%
31 Jan 2023 Romania First SAF-T returns due
1 Mar 2023 Ireland Tourism VAT rate returns to 13.5%
1 Mar 2023 Belgium Electricity and heating VAT rate cut ends
1 Apr 2023 Poland SLIM VAT 3; 20 reforms to Polish regime
1 Apr 2023 Botswana VAT rate returns to 14%
1 Apr 2023 Malaysia Sales tax on low-value import consignments
1 Apr 2023 Argentina E-commerce compliance simplifications
1 Apr 2023 Guatemala Latest round of taxpayers on e-invoicing
1 Apr 2023 New Zealand Ends requirement for tax invoice
1 Apr 2023 São Tomé and Príncipe Implements 15% VAT
1 Jul 2023 EU Tourism operators margin scheme reforms proposal
1 Jul 2023 Greece Ends COVID-19 temporary reduced rates
1 Jul 2023 Jersey Foreign e-commerce and marketplaces into GST net
1 Jul 2023 Malaysia Phased introduction of e-invoicing - TBC
1 Jul 2023 Australia Peppol e-invoicing
1 Jul 2023 Philippines 12% VAT on foreign digital service providers
1 Sep 2023 Thailand Raises VAT to 10%
1 Oct 2023 Japan Tax qualified invoices
2024
1 Jan 2024 EU EU permissions on e-invoicing removed
1 Jan 2024 EU DAC7 first marketplace reports due
1 Jan 2024 Spain Likely start of e-invoicing rollout
1 Jan 2024 Belgium VAT return rule changes
1 Jan 2024 Switzerland VAT rises to 8.1%
1 Jan 2024 Germany Restaurant and catering temporary VAT cut to 7% ends
1 Jan 2024 Portugal SAF-T Accounting becomes mandatory
1 Jan 2024 Greece myData live invoice reporting via ERPs
1 Jan 2024 Poland Mandated e-invoicing introduced
1 Jan 2024 Slovakia IS EFA e-invoicing for B2B and B2C
1 Jan 2024 Romania Full mandatory B2B e-invoicing
1 Jan 2024 Bahrain Potential e-invoicing implementation
1 Jan 2024 UAE Potential e-invoice implementation
1 Jan 2024 SIngapore Increases GST to 9%
1 Jan 2024 Aruba Implements 12.5% VAT
1 Apr 2024 New Zealand 15% GST on gig and sharing economies digital platforms
1 Jul 2024 Belgium Phased B2B e-invoicing mandate
1 Jul 2024 Spain Certified electronic invoice software
1 Jul 2024 France E-invoice and e-reporting for B2B and B2C
1 Jul 2024 Bhutan Implementation of VAT
2025
1 Jan 2025 EU Single VAT Registration in the EU - extension of OSS
1 Jan 2025 EU Marketplaces deemed supplier for EU sellers' VAT
1 Jan 2025 EU Accommodation & travel platforms deemed supplier for VAT
1 Jan 2025 EU EU IOSS mandated for marketplaces
1 Jan 2025 EU Call-off stock VAT simplification ends
1 Jan 2025 EU Harmonisation of B2B Reverse Charge rules
1 Jan 2025 EU Increased VAT rate setting freedoms
1 Jan 2025 EU VAT rate thresholds change foreign companies
1 Jan 2025 EU EU VAT rule changes on cross-border virtual events
1 Jan 2025 Latvia B2B e-invoices mandated
1 Jan 2025 Indonesia VAT rate to rise 1% to 12%
2028
1 Jan 2028 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jan 2028 EU Structured e-invoices supersede paper invoices
1 Jan 2028 EU EC Sales lists replaced by Digital Reporting Requirements

 

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