June 24, 2020
Belgium reduces VAT rates for restaurant services
With entry into force as of 8 June 2020, the Belgian Government has approved the following measures via a Belgian Royal Decree:
Notwithstanding the name "restaurant services," this measure also applies to the provision of beverages without food (if this is accompanied by sufficient relevant additional services) consumed on the spot in all possible drinking establishments (cafes, taverns, ...).
This measure will cover all permanent and temporary establishments providing restaurant or catering services.
In light of the above, as of 8 June the following VAT rates are applicable and need to be set up accordingly in the cash register system:
For additional information with respect to this Alert, please contact the following:
PDF version of this Tax Alert