On 24 October 2022, Belgium published the Law of 16 October 2022 on various provisions in relation to VAT. A majority of the measures of the law are for the transposition of certain aspects of Council Directive 2006/112/EC on the common system of VAT, including the revision of various definitions and references in the Value Added Tax Code.

The law also contains certain measures regarding VAT rates and exemptions. This includes that if VAT rates are modified or exemptions are provided by Royal Decree for certain supplies, then such Royal Decrees must be confirmed by law within 12 months, otherwise such modification or exemption will be deemed to have never applied. Under prior wording, rate modifications and exemptions by Royal Decree were allowed to apply for up to 12 months without confirmation by law. In this respect, the law confirms several past Royal Decrees on VAT rates, including:

• The reduced VAT rate of 6% on masks and hydroalcoholic gels as per the Royal Decree of 21 December 2021 and the Royal Decree of 23 March 2022;
• The reduced VAT rate of 6% on electricity, natural gas, and heat via heating networks under residential contracts as per the Royal Decree of 23 March 2022;
• The reduced VAT rate of 6% on photovoltaic solar panels, solar thermal panels, solar water heaters, heat pumps, and the demolition and reconstruction of buildings throughout Belgium as per the Royal Decree of 27 March 2022; and
• The repeal of the reduced VAT rate of 6% on bicycles and electric bicycles as per the Royal Decree of 6 April 2022.

The law generally applies from 3 November 2022.