by Dries Torreele
VAT rate for face masks and hand gels temporarily reduced
On 2 May, the Cabinet decided to temporarily reduce the VAT rate for face masks and hydroalcoholic gels from 21% to 6%. This reduced rate applies to supplies, imports and intra-Community acquisitions from 4 May 2020 up to and including 31 December 2020.
With regard to face masks, it was specifically stipulated that these must bear one of the following commodity codes:
- 4818 90 10 00
- 4818 90 90 00
- 6307 90 98 10
- 6307 90 98 91
- 6307 90 98 99
- 9020 00 00 80
These commodity codes cover face masks in a broad sense, ranging from masks manufactured using ‘nonwoven fabrics’ to hand-made varieties.
Should you have any questions pertaining to this temporary VAT reduction for face masks and hand gels, then please contact one of our specialists via corona@vdl.be.
Dries Torreele
Fiscal Jurist dries.torreele@vdl.be
Disclaimer
In our opinions, we rely on current legislation, interpretations and legal doctrine. This does not prevent the administration from disputing them or from changing existing interpretations.
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