Belgian VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services (a full list is provided in Appendix 3B).
Although Belgian VAT law largely follows the Principal VAT Directive, it is much more detailed in content and is interpreted in very specific ways by the VAT administration. As a detailed description of each of the exempt categories is outside the scope of this work, readers are recommended to take local advice regarding the interpretation of the exemptions.
The effects of exemption are that the goods or services are free of VAT at the point of delivery, and VAT incurred on costs associated with making the exempt supplies (including overhead costs) is not recoverable.
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