Transport

Transport of people, unchecked baggage and animals accompanying passengers.

Maintenance and repairs

Maintenance and repair of carriages for people with disabilities, spare parts, equipment and accessories for the purpose of these cars, goods referred to in the "miscellaneous" category above.

Work on private residences more than 10 years old

Renovations, reparations, maintenance, etc.

(Excluding cleaning)

Construction work on schools buildings

Renovations, reparations, maintenance of school buildings, etc.

(Excluding cleaning)

Construction work on facilities for people with disabilities

Renovations, reparations, housing maintenance, etc.

(Excluding cleaning)

Agricultural services

Cultivation, harvesting and livestock farming.

Services provided by social organisations

Cultural, sports and entertainment facilities

Granting the right to access and use cultural, sports and entertainment facilities.

Copyrights, concert and show performances

Assignments and concessions of copyright, performance of theatrical works, musicals, circus shows, etc. ❗️However, the following are not covered: copyright in computer programmes and advertising services.

Rental of certain properties

Bicycle hire as part of a public bicycle system where bicycles are made available via various bicycle stations (reduced rate on a trial basis).

Hotels, camping

Provision of furnished accommodation (with or without breakfast) and camping sites

Public housing

Renovations, reparations, maintenance, etc. (Excluding cleaning)

Other

category "miscelaneous" for rental of goods

Demolition and reconstruction of buildings from 2021 to 2023

Demolition, reconstruction, renovation, etc. (excluding cleaning) of residential buildings throughout Belgium.

Minor repair services

Repairs of bicycles, shoes and leather goods, as well as repairs and alterations to clothing and household linen.

Restaurant and catering services

Restaurant and catering services, excluding the supply of beverages.

Services not covered by the reduced rates of 6% and 12%

Consultations, programmations, translations

Newspapers and periodicals

Daily and weekly general information newspapers published at least 48 times a year (VAT AR no. 20, Annex, Table C).

Recycled products

Living animals

Cattle, pig, sheep, goat and mule species, horses (except pedigree horses used as saddle horses), poultry, pigeons and rabbits, etc.

Meat and offal

Meat and edible meat offal, animal intestines, bladders and stomachs, etc.

Fish, shellfish and molluscs

Only those for human consumption, except caviar, lobsters, crabs, crayfish and oysters.

Milk and dairy products, eggs, honey

Yoghurt, cheese, butter, chocolate drinks containing at least 85% milk, etc.

Edible fruit, citrus and melon peel

Whether or not they are prepared or preserved.

Plant products

Cereals, seeds, oleaginous fruits, beetroot, chicory roots, hops, plants and parts of plants used in perfumery, medicine, as insecticides or for similar purposes, fruit stones of plant products, hay, trees, shrubs, etc., when delivered for the development or maintenance of gardens.

Also included are trees, shrubs, bushes, etc. when delivered for garden landscaping or maintenance.

Products of the milling industry, malt, starches

Flour, cereal flakes, fruit flakes, vegetable flakes, etc.

Fats and oils

Vegetable, animal and prepared food fats (except margarine), etc.

Other food products

Coffee, tea, meat juice sugars, syrups, candy, cocoa, purées, jams, mustards, sauces, soups, yeast, salt for human consumption, etc.

Animal food and waste, fertilisers, products of animal origin

Dried blood, meat and fish powders, fertilisers, etc.

Water

Ordinary natural water supplied through pipes.

Medicines and medical devices

Medicines for human or veterinary use, blood, plasma, bandages for medical use, sterile syringes and needles, most forms of contraception, bras and swimwear suitable for external breast prostheses, etc.

Journals, publications and books

Books, brochures, journals, publications, albums, picture books, etc., regardless of the form in which they are made available (physical or electronic).

❗️However, this does not apply to works published for advertising purposes.

Works of art, collectors' items and antiques

Hand-painted paintings, engravings, tapestries and wall textiles, postage stamps, botanical and mineralogical collections, etc.

Carriages for the disabled and spare parts, equipment and accessories

Cars for road transport of disabled people purchased in Belgium, the EU or outside the EU to be used as a means of personal transport for three years, spare parts, equipment and accessories for these cars.

❗️The reduced rate can only be claimed for one vehicle at a time.

Other

Caskets, orthopaedic devices, fracture devices, wheelchairs, aerosol devices, glucometers, assistance dogs for the disabled, sanitary towels and similar products for family hygiene, external defibrillators, etc.

Not included: frames, glasses and contact lenses.

Goods supplied by social organisations

Products sold by social enterprises.

School buildings

Buildings used for school or university education, special or artistic education, vocational training, etc.

Phytopharmacy

Supplies of agricultural pesticides approved by the Minister for Agriculture.

Margarine

Margarine.

Tyres and inner tubes

Only deliveries of tyres and inner tubes for wheels on agricultural machinery or tractors (not for forestry tractors and tillers).

Fuel

Deliveries of coal and solid fuels obtained from coal, brown coal, coke, etc.

Public housing

Deliveries of buildings for social housing

Goods not covered by the reduced rates of 6% and 12%

New buildings (not always), furniture, new vehicles, etc.

Healthcare

Medical appointment at a doctor, dentist, etc

Teaching / Education

Insurance