Belgium – Reduced VAT rate for certain buildings

An amendment to Royal Decree No. 20 was published in the Official Gazette on 19 August 2016 (with an erratum in the Official Gazette of 31 August 2016) with respect to the 6% reduced VAT rate for school buildings. With effect from 1 January 2016, buildings intended for psychological, medical and social centres and student support centres are subject to the 6% reduced VAT rate.

Source: ibfd.org

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