Belgium: Temporary reduction of VAT rate, electricity for residential use

Reduced rate of VAT will be automatically applied by the electricity supplier for consumers with a “residential” or “non-professional” contract

Electricity for residential use

The value added tax (VAT) rate for electricity is reduced to 6% (from 21%) for residential consumption for the period between 1 March 2022 and 30 June 2022.

The reduced rate of VAT will be automatically applied by the electricity supplier for consumers with a “residential” or “non-professional” contract. The application of the reduced VAT rate will depend on whether the consumer shared an enterprise number with the supplier. If an enterprise number is shared, the reduced VAT rate will not apply and remains 21%.

The Belgian tax authorities published a set of “frequently asked questions” FAQs [PDF 208 KB] providing guidance regarding the reduced VAT rate.

Read a March 2022 report prepared by the KPMG member firm in Belgium  


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