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Reduced VAT rate on mouth masks and hydroalcoholic gels

Tuesday 05/05/2020
mondmaskers en hydroalcoholische gel

As part of the fight against the Corona virus, the government has introduced a new measure concerning the supply of mouth masks and hydroalcoholic gels.

During the period from 4 May 2020 to 31 December 2020, the supply, import and intra-Community acquisition of these products will be subject to the reduced VAT rate of 6%. Only transactions in the context of protection against COVID-19 may benefit from the reduced VAT rate. 

A VAT exemption had already been provided at European level for the import of protective equipment in the fight against the COVID-19 epidemic. This exemption only applied to governmental organisations or approved bodies that imported these goods for free donation or for their own use. This exemption applies to imports until 31 July 2020. 

The new reduced VAT rate in Belgium applies for a longer period of time and also applies to everyone. Commercial companies importing mouth masks or hydroalcoholic gels can also benefit from it. The mouth masks to which the 6% VAT rate applies are defined by referring to specific goods codes: 4818 90 10 00, 4818 90 90 00, 6307 90 98 10, 6307 90 98 91, 6307 90 98 99 and 9020 00 00 10.

If you have other questions regarding the Corona crisis, please visit our special FAQ

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Bert Derez
Bert Derez
Partner Tax & Legal Services