This documentation will help you to get started with validating VAT numbers in a quick and efficient way.
Authenticate your account by including the bearer token in the API requests. You can manage your API Keys within the Dashboard.
All data is returned in JSON format and can easily be parsed in any programming language.
Here's a list of all errors than can occur when using our API.
| Code | Status | Description |
|---|---|---|
| 200 | OK | Request successful |
| 400 | Bad request | Request was invalid |
| 401 | Unauthorized | No API key was found |
| 403 | Forbidden | The API key is invalid |
| 405 | Method Not Allowed | Incorrect HTTP method provided |
| 429 | Too Many Requests | Client is rate limited |
| 500 | Internal Server Error | Server error, please try again later or contact support |
If you need any help or jusst want to say hi, feel free to reach out to our support team.
Use our contact form here and we will be in touch as soon as possible.
Make sure to define the vatNumber parameter in your request.
GET https://vatcheck.io/api/validate?vat_number=ATU62060511&api-key=YOUR-APIKEYResponse:
{
"valid": true,
"country": "Austria",
"country_code": "AT",
"vat_number": "U62060511",
"full_vat_number": "ATU62060511",
"company_name": "Borealis AG",
"company_address": "Trabrennstraße 6 AT-1020 Wien",
"vat_rates_endpoint": "https://vatcheck.io/api/rates/at"
}The API will respond with all available VAT rates.
GET https://vatcheck.io/api/rates?api-key=YOUR-APIKEYResponse:
{
"results": [
{
"code": "AT",
"country": "Austria",
"endpoint": "https://vatcheck.io/api/rates/at"
},
{
"code": "BE",
"country": "Belgium",
"endpoint": "https://vatcheck.io/api/rates/be"
},
{
"code": "BG",
"country": "Bulgaria",
"endpoint": "https://vatcheck.io/api/rates/bg"
},
{
"code": "CY",
"country": "Cyprus",
"endpoint": "https://vatcheck.io/api/rates/cy"
},
{
"code": "CZ",
"country": "Czech Republic",
"endpoint": "https://vatcheck.io/api/rates/cz"
},
{
"code": "DE",
"country": "Germany",
"endpoint": "https://vatcheck.io/api/rates/de"
},
{
"code": "DK",
"country": "Denmark",
"endpoint": "https://vatcheck.io/api/rates/dk"
},
{
"code": "EE",
"country": "Estonia",
"endpoint": "https://vatcheck.io/api/rates/ee"
},
{
"code": "EL",
"country": "Greece",
"endpoint": "https://vatcheck.io/api/rates/el"
},
{
"code": "ES",
"country": "Spain",
"endpoint": "https://vatcheck.io/api/rates/es"
},
{
"code": "FI",
"country": "Finland",
"endpoint": "https://vatcheck.io/api/rates/fi"
},
{
"code": "FR",
"country": "France ",
"endpoint": "https://vatcheck.io/api/rates/fr"
},
{
"code": "HR",
"country": "Croatia",
"endpoint": "https://vatcheck.io/api/rates/hr"
},
{
"code": "HU",
"country": "Hungary",
"endpoint": "https://vatcheck.io/api/rates/hu"
},
{
"code": "IE",
"country": "Ireland",
"endpoint": "https://vatcheck.io/api/rates/ie"
},
{
"code": "IT",
"country": "Italy",
"endpoint": "https://vatcheck.io/api/rates/it"
},
{
"code": "LT",
"country": "Lithuania",
"endpoint": "https://vatcheck.io/api/rates/lt"
},
{
"code": "LU",
"country": "Luxembourg",
"endpoint": "https://vatcheck.io/api/rates/lu"
},
{
"code": "LV",
"country": "Latvia",
"endpoint": "https://vatcheck.io/api/rates/lv"
},
{
"code": "MT",
"country": "Malta",
"endpoint": "https://vatcheck.io/api/rates/mt"
},
{
"code": "NL",
"country": "The Netherlands",
"endpoint": "https://vatcheck.io/api/rates/nl"
},
{
"code": "PL",
"country": "Poland",
"endpoint": "https://vatcheck.io/api/rates/pl"
},
{
"code": "PT",
"country": "Portugal",
"endpoint": "https://vatcheck.io/api/rates/pt"
},
{
"code": "RO",
"country": "Romania",
"endpoint": "https://vatcheck.io/api/rates/ro"
},
{
"code": "SE",
"country": "Sweden",
"endpoint": "https://vatcheck.io/api/rates/se"
},
{
"code": "SI",
"country": "Slovenia",
"endpoint": "https://vatcheck.io/api/rates/si"
},
{
"code": "SK",
"country": "Slovakia",
"endpoint": "https://vatcheck.io/api/rates/sk"
},
{
"code": "XI",
"country": "Northern Ireland",
"endpoint": "https://vatcheck.io/api/rates/xi"
}
]
}This endpoint will return all the VAT rates related to a specific country.
GET https://vatcheck.io/api/rates/be?api-key=YOUR-APIKEYResponse:
{
"country_code": "BE",
"country": "Belgium",
"standard_rate": 21,
"reduced_rates": [
{
"type": "100 years old",
"description": "Royal Decree N° 20, Table A, category XXI The reduced rate does not apply toarticles composed of dried or preserved plants or animals or parts thereof, presented in such a way (e.g. in blocks of plastic, behind glass or between two sheets of glass stuck together) that because of their decorative appearance they are intended to decorate houses stuffed animals and parts of stuffed animals made in large quantities from one and the same species",
"rate": 6
},
{
"type": "accommodation",
"description": "Royal Decree N° 20, Table A, category XXX",
"rate": 6
},
{
"type": "agricultural production",
"description": "Royal Decree n° 20, Table A, category XII: 8° fertilizers: the reduced rate only applies for: containing more than 0.01% iron by weight in 2835 2500; fertilizers in 31 9° animal products used for reproduction in 0511 1000, 0511 9190, 0511 9985",
"rate": 6
},
{
"type": "agricultural production",
"description": "Royal Decree N° 20, Table A, category VII, 7° Plants and parts of plants, seeds and fruits, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes",
"rate": 6
},
{
"type": "agricultural production",
"description": "Royal Decree n° 20, Table A, category XII: 8° fertilizers: the reduced rate only applies for: products that will apparently be used as fertilisers and will not be mixed with recognised plant protection products for agricultural use in 2509 0000 and 2522 2000; kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and not mixed with recognised plant protection products for agricultural use",
"rate": 6
},
{
"type": "agricultural production",
"description": "Royal Decree N° 20, Table A, category XXIV - agricultural services, excluding services related to animals not listed in Royal Decree N° 20, Table A, category I (75.00.11) and construction and maintenance of gardens (81.30.11) The reduced rate only applies for services in 01.61, 01.62, 01.64, 75.00.12 in that context The goods supplied with the agricultural services are subject to the VAT rate applicable to the goods as if delivered separately, e.g.",
"rate": 6
},
{
"type": "agricultural production",
"description": "The reduced rate only applies for: products that will apparently be used as fertilisers and mixed with recognised plant protection products for agricultural use (2509 0000, 2522 2000), kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and mixed with recognised plant protection products for agricultural use",
"rate": 12
},
{
"type": "agricultural production",
"description": "Royal Decree N° 20, Table B, category III: plant protection products The reduced rate only applies for: recognised plant protection products for agriculture use in 31 and 3808",
"rate": 12
},
{
"type": "agricultural production",
"description": "Royal Decree N° 20, Table B, category VII Tyres and inner tubes for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators. The reduced rate only applies for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators in 4011 7000, 4012 1900, 4012 2000, 4013 9000, 8708 7099, 8716 9090",
"rate": 12
},
{
"type": "bicycles repair",
"description": "Royal Decree N° 20, Table A, category XXXIX, 1°",
"rate": 6
},
{
"type": "ceramics",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6
},
{
"type": "clothing repair",
"description": "Royal Decree N° 20, Table A, category XXXIX, 3°",
"rate": 6
},
{
"type": "cultural events",
"description": "Institutions who are recognised by the government and whose revenues are only used to cover their operational costs according to article 44, § 2, 7° and 9° of the Belgian VAT Code The exemption only applies to 90.02.11, 90.04, 91.02.10, 91.03.10, 91.04.11 in that context.",
"rate": 0
},
{
"type": "cultural events",
"description": "Admission to and use of cultural and entertainment facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the right to use automatic entertainment devices putting at disposal of movable goods. If the VAT exemption does not apply and provided that the services are covered by said category XXVIII, the reduced rate applies to 90.04, 91.02.10, 91.03.10, 91.04.11.",
"rate": 6
},
{
"type": "enamels",
"description": "excluding utensils - Royal Decree N° 20, Table A, category XXI",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted breast milk less than 85 % standardized or skimmed milk in 0403 9091- 0403 9099 jam, fruit jelly, marmalade etc. in 2007 unfermented fruit and vegetable juices in 2009 goods offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 1001 1900, 1001 9900, 1002 9000, 1003 9000, 1004 9000, 1005 9000, 1006 1030-1006 4000, ...",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category I and II The reduced rate only applies to draught horses, heavy and medium weight in 0101 2100, 0101 2990 deers in 0106 1900 domestic pigeons in 0106 3910 animal blood whether or not dried in 0511 9985",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category XII, food for animals, excepted goods offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets The reduced rate only applies for agricultural salt - Royal Decree of 10/09/1987 intended for animal nutrition in 2501 0099",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted goods offered for sale as food for dogs, cats, caged birds (…) in 1007 9000, 1008 1000, 1008 2900-1008 9000, 1201 9000, 1202 4100-1203 0000, 1204 0090, 1205 1090, 1205 9000, 1206 0091, 1206 0099, 1207 1000, 1207 2900, 1207 3000, 1207 4090, 1207 5090, 1207 6000, 1207 7000, 1207 9190, 1207 9991-1209 2980, 1209 9130, 1209 9180, 1209 9999-1210 2090, 1212 9120, 1212 9200-1214 9090",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category VIII The reduced rate only applies to : goods that are not offered for sale as dog food, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs, and other small pets: 1101 0011 - 1107 2000 other than goods offered for sale as starch:1108 1100-1108 1990 inulin for human consumption :1108 2000 wheat gluten for human consumption: 1109",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, cat. X, excluded beers with an actual alcoholic strength by volume > 0.5% vol. and other drinks with an actual alcoholic strength by volume > 1.2% vol. The reduced rate only applies for: certain products not classified as beverages within the meaning of the exc. in 1302 1100 up to and including 1302 1970 pectic substances for the manufacture of jams and jellies in 1302 2010 15, 1302 2010 69, 1302 2010 79, 1302 2090 20, 1302 2090 69, 1302 2090 99",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: pollen, used excl. for food and other products other than beverages for oral human consumption in 1404 9000 other beverages than in the exc. in 21 goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 21 and 23 in the form of crystals (grape sugar or grape honey) in 2204 3092 and 2204 3096",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category IX, The reduced rate does not apply for: 1516 2010 margarine in 1517 1518 0010 - 1518 0091 - 1518 0099 1522 0099",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and molluscs for human consumption, excepted: other than fish, crustaceans and molluscs for human consumption 0308 meat extracts and juices 1603 00 caviar 1604 3100 caviar substitutes 1604 3200",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and molluscs for human consumption, excepted: crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, boiled only in water, chilled, frozen, dried, salted or in brine; and preparations and preserves of crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, in their shell, whole or in part in 1605 3010, 1605 3090, 1605 1000, 1605 5100, 1605 4000 30, 1605 4000 4, 1605 4000 70, 1605 5900",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: nutritional supplements and preparations and additives (RD of 2/8/1999 on the trade and use of substances intended for animal nutrition) 2309 9010 up to and including 2309 1090 sodium bicarbonate offered for sale in a packaging normally reserved for domestic use + only for the preparation of ready meals, pastries or desserts, with exclusion of any other possible use in 2836 3000 9000",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: products intended for sale for oral human consumption other than beverages in 2936, 3006 6000 for the manufacture of foodstuffs in 3002 9050 for oral human consumption in 3306 proteins/gelatin for food in 3502 1990 and 3503 0010 some semi-finished products for the preparation of products for human consumption 3507 9090 artif. sweeteners for human consumption in 3824 6091",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and molluscs for human consumption, excepted :ornamental fish in 0301 11, 0301 19crawfish 0306 11, 0306 31, 0306 91, lobsters 0306 12, 0306 32, 0306 92, crabs 0306 14, 0306 33, 0306 93, crayfish 0306 19 10, 0306 39 10, 0306 99 10 and oysters 0307 11, 0307 12, 0307 19, fresh (both live and dead), cooked in water, chilled, frozen, dried, salted, in brine, whether or not shelled or scalloped",
"rate": 6
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table B, category VI The reduced rate only applies for margarine in 1517",
"rate": 12
},
{
"type": "foodstuffs",
"description": "Article 44, § 2, 1ter of the Belgian VAT Code for the supply of breast milk The exemption only applies for breast milk in 0401 1010-0401 2099, 0402 1011, 0402 1019, 0402 2111, 0402 2118, 0402 9110-0402 9199",
"rate": 0
},
{
"type": "housing provision",
"description": "-Under the conditions provided for in Royal Decree N° 20, Table A, categories XXXII, XXXIII, XXXVI and that do not fall under the mentionned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context",
"rate": 6
},
{
"type": "housing provision",
"description": "From January 1, 2021 to December 31, 2022, temporary application of the reduced rate of 6% to the demolition and reconstruction on the Belgian territory of private dwellings to be mainly used as domicile by the builder/buyer under the conditions provided for in Royal Decree N° 20, article 1st quater. The reduced rate also applies, under conditions, to properties destined to be leased long-term to or via social rental agency and on the sale of reconstructed properties and adjacent land.",
"rate": 6
},
{
"type": "housing provision",
"description": "-Under the conditions provided for in Royal Decree N° 20, Table B, categories X and XI and that do not fall under the mentionned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context",
"rate": 12
},
{
"type": "impressions",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6
},
{
"type": "loan libraries",
"description": "Newspapers, magazines and books (digital and on paper) - Royal Decree N° 20, Table A, category XIX, excluding publications consisting exclusively or mainly of advertising material and publications consisting exclusively or mainly of video content or listenable music The reduced rate only applies for publications that are not consisting exclusively or mainly of advertising material or of video content or listenable music in the mentionned codes",
"rate": 6
},
{
"type": "loan libraries",
"description": "Royal Decree N° 20, Table A, category XIX, (…) The reduced rate only applies for atlases; tourist guides and road maps; maps of cities, municipalities and the like in 4905 9100, 4905 9900images which are clearly intended to be pasted or affixed to albums representing a series of images and in particular indicate the sequence number assigned to them in this album and the name of the series of which they are part and icons to be fixed to a wall to report the presence of an ED in 4911 9100 90",
"rate": 6
},
{
"type": "loan libraries",
"description": "Exemption with deduction right - Newspapers and some periodical publications under the conditions provided for in Royal Decree N° 20, Table C, category I (on paper and digital) and that do not fall under the mentionned exceptions The reduced rate only applies for those goods in 4902",
"rate": 0
},
{
"type": "loan libraries",
"description": "Article 44, § 3, 12° of the Belgian VAT Code, article 44, § 3, 9° of the Belgian VAT Code and article 44, § 3, 10° of the Belgian VAT Code The exemptions respectively only applies to: deliveries, at face value, of postage stamps with a franking value within the country, fiscal stamps and other similar stamps in 4907 0010 which are legal tender in the issuing country at the time of importation in 4907 0030 securities in 4907 0090 in the context above",
"rate": 0
},
{
"type": "loan libraries",
"description": "Books on loan by libraries (non-profit making organisations) - Article 44, § 2, 6° of the Belgian VAT Code",
"rate": 0
},
{
"type": "medical care",
"description": "Article 44, § 1 and § 2, 1°, of the Belgian VAT Code",
"rate": 0
},
{
"type": "medical equipment",
"description": "To prevent the spread of COVID-19 Royal Decree N ° 20, article 1ter - from July 1, 2021 to September 30, 2021 The reduced rate only applies to: 1 ° the mouth masks in 4818 90 10, 4818 90 90, 6307 90 93, 6307 90 95, in 9020 00 10 it only applies to 9020 00 10 90 and in 9020 00 90 it only applies to 9020 00 90 99 2 ° the hydroalcoholic gels in 2207 20 00, 3808 94 10, 3808 94 20 and 3808 94 90",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. The reduced rate only applies for: medical and surgical support bandages in 3926 9097,3926 2000, 4014 9000, 4015 9000, 4016 1000 90, 4016 9997 90, 4017 0000, 4203, 6103 41-42-43-49, 6104 61-62-63-69, 6107 11-12-19-91-99, 6108 21-22-29, 6109, 6115, 6116, 6117 80, 6203 41-42-43-49, 6204 61-62-63-69, 6207 11-19-91-99, 6208 91 92 99, 6212 90, 6216, 6217 10, 6307 90, 6505 0090, 6506 91, 6506 9990",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXIII, N° 9 The reduced rate only applies for: 0106 1900 if assistance dogs that assist persons with disabilities or illness and are trained in an assistance dog school recognized by the competent authority and equipment specially designed for service dogs 4201 0000 equipment specially designed for those dogs",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N°20, Table A, category XXIII, n° 6 - Aids specially designed for the visually impaired and blind, except frames, spectacle glasses and contact lenses The reduced rate only applies for 6602 0000, 8523 2919, 8523 2990, 8523 4920, 8523 4990, 8523 5190, 8523 5990, 8523 8090, 8543 7009 99, 9005 1000, 9005 8000, 9013 8090 90, 9014 1000 90, 9015 10, 9017, 9101, 9102, 9103, 9105 if means of assistance specially designed for the visually impaired and the blind",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. (part 2) The reduced rate only applies for: screws, washers or the like for the treatment of fractures in the bone in 7318 1410 90, 7318 1535 90, 7318 1552 90, 7318 1562 90, 7318 1575 90, 7318 1595 90, 7318 1631 90, 7318 1900 90, 7318 2100 91-95-98, 7318 2200 91-95-98, 7318 2900 90, 8108 9090 99",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXXIV, 3°: the training of assistance dogs, referred to in category XXIII, 9°, by an assistance dog school recognized by the competent authority and the services provided by veterinarians to these dogs: CPA-code? the services provided by veterinarians in 75.00.11 to assistance dogs, referred to in category XXIII, 9°",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, artificial teeth, eyes, limbs and the like, hearing aids and other aids for remedying or alleviating defects or ailments, which are held by the patient or are otherwise worn or implanted (1) The reduced rate only applies for: batteries whose packaging clearly indicates that they are offered for sale for a specific use in hearing aids in 8506 10, 8506 30, 8506 40, 8506 5010, 8506 5090 10, 8506 5090 30, 8506 5090 90, 8506 60, 8506 80",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXIII, N° 11 - external defibrillators (ED) The reduce rates only apply for: batteries intended for ED: 8506 5090 90, 8507 6000 90 specific software and specific data storage card + Remotes for ED: 8523 5110, 8523 5190, 8543 7090 ED: 9018 9084 first aid or intervention kits linked to the use of the external defibrillator 9019 2000 cabinets specially designed for the storage of ED: 9402 9000",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXVI - Maintenance and repair work of the goods referred to in category XXII and XXIII, 2° to 8° and 11° The reduced rate also applies to the supplies, parts and accessories used in the execution of those works.",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, n° 3 to 5 The reduced rate only applies to: walking frames: 8716 8000 apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110 outpatient rehabilitators: 9019 1090 aerosol devices and their accessories: 9019 2000 anti-decubitus material: 9404 90 90",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (2) RR only applies for: sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens + apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110-3190",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 3110 puncture device, needles, test strips, specially designed for the use of the glucometer: 9018 3190 8017",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (3) The reduced rate only applies for: (PICC) peripheral insertion central catheters, introduced surgically and for a prolonged period into the human body for the purpose of administering intravenous medications (chemotherapy, parenteral nutrition, etc.) and samples frequent blood: 9018 3900 devices to be held in the hand, worn on the person or implanted in the body, to compensate for a deficiency or infirmity: 9019 2000",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: (PICC) peripheral insertion central catheters, introd. surgically + for a prolonged period into the human body for the purpose of adm. intravenous medications (chemo, parenteral nutrition, etc.) and samples frequent blood: 9018 3900 infusion pumps: 9018 9050 glucometers, whether/not accompanied by their accessories: 9027 8017",
"rate": 6
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXXIV, 1° - Rental of goods referred to in category XXIII, 2° to 8° and 11° The reduced rate only applies to the rental in 77.29.19 of the mentionned goods",
"rate": 0
},
{
"type": "parking",
"description": "coal and solid fuels manufactured from coal, lignite (excluding jet), certain coke and semi-coke, used as fuel - Royal Decree N° 20, Table B, category VIII",
"rate": 12
},
{
"type": "parking",
"description": "The reduced rate only applies to 27040090 if not retort coal and to 2713 1100 if used as fuel",
"rate": 12
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rates only applies to: -medicinal products registered as medicines/medicinal product according to the Belgian law: 3002 1200, 3002 1900, 3002 1300, 3002 1400, 3002 1500, 3002 2000, 3002 3000, 3006 3000, 3006 7000, 3824 9958, 3002 9030, 3002 9050, 3002 9090, 3004, 3006 6000",
"rate": 6
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: products offered for sale for oral consumption by humans, excluding beverages: 3002 9050, 3004, 3006 6000 bone cements containing antibiotics having an action accessory to that of the device: 3006 4000 sterile viscoelastic substances strictly intended for human or veterinary medical or surgical use: 3304 99",
"rate": 6
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: pieces of bone conditioned to be implanted in the human body in order to totally or partially replace parts of the skeletons: 3001 9020, 3001 9098",
"rate": 6
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: blood and platelets, plasma and white and red blood cells intended for administration to humans or animals for therapeutic or prophylactic use: 3002 1200, 3002 1900, 3002 9030, 3002 9090 blood plasma intended for transfusions: 3002 1200, 3002 1900 other than for establishing an in vitro diagnosis: 3002 9030",
"rate": 6
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 31intrauterine IUDs (pessaries): 9018 9084",
"rate": 6
},
{
"type": "pharmaceutical products",
"description": "Article 44, § 2, 1ter of the Belgian VAT Code for the supply of human organs and human blood",
"rate": 0
},
{
"type": "pharmaceutical products",
"description": "Exemption with deduction right To prevent the spread of COVID-19 Royal Decree N ° 20,article 1ter/2-from January 1, 2021 to December 31, 2022 The reduced rate only applies to: 1° COVID-19 vaccines (duly registered as medicine in accordande with the relevant legislation) and services closely linked to those vaccines: 3002 20 10 2° in vitro diagnostic medical devices and services closely linked to those devices: 3002 13 00 10,3002 14 00 10,3002 15 00 10 and 3822 00 00 10",
"rate": 0
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XXIII, n° 10 The reduced rate only applies to sanitary towels, tampons, panty liners and similar products intended for the hygienic protection of women and intimate tissues intended for the hygienic protection of the genital area of persons other than babies in 9619",
"rate": 6
},
{
"type": "photographs",
"description": "excluding utensils - Royal Decree N° 20, Table A, category XXI",
"rate": 6
},
{
"type": "pictures",
"description": "Royal Decree N°20, Table A, category XXI",
"rate": 6
},
{
"type": "postage",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 0
},
{
"type": "private dwellings",
"description": "Renovation of private dwellings of at least 10 years old - under the conditions provided for in Royal Decree N° 20, Table A, category XXXVIII and which do not fall under the mentionned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context",
"rate": 6
},
{
"type": "restaurant",
"description": "Temporary measure to support the restaurants further to the COVID-19 crisis Royal Decree n° 20, article 1ter/1 - from May 8, 2021 until September 30, 2021 The reduced rate applies to restaurant and catering services including the supply of all beverages.",
"rate": 6
},
{
"type": "restaurant",
"description": "Royal Decree N° 20, Table B, category I excluded the provision of beverages",
"rate": 12
},
{
"type": "sculpture casts",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6
},
{
"type": "sculptures",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6
},
{
"type": "shoes repair",
"description": "Royal Decree N° 20, Table A, category XXXIX, 2°",
"rate": 6
},
{
"type": "social wellbeing",
"description": "For supplies of goods received for free, with the exception of the goods referred to in article 1, § 8, of the Belgian VAT Code, of goods listed in article 35 of that Code, of goods subject to the tax referred to in article 44, § 3, 1° of that Code, of goods acquired for use as capital goods, of works of art or collectors' items or antiques, under the conditions as set out in Royal Decree N° 20, Table A, category XXIIIbis",
"rate": 6
},
{
"type": "social wellbeing",
"description": "For services, with the exception of the work in immovable property within the meaning of article 19, § 2, second paragraph of the Belgian VAT Code, of the operations listed in category XXXI, § 3, 3° to 6°, of the Table A in the Royal Decree N° 20, as well as the maintenance and repair of the goods listed in article 35 of the Code, including the supply of parts, equipment and accessories used to carry out these works, under the conditions as set out in Royal Decree N° 20, Table A, category XXXV",
"rate": 6
},
{
"type": "sporting events",
"description": "Admission to and use of sports facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the: right to use automatic entertainment devices putting at disposal of movable goods",
"rate": 6
},
{
"type": "sporting facilities",
"description": "Services provided by institutions not systemically aiming to make a profit and assigning revenues are only used to cover operational expenses according to article 44, § 2, 3° of the Belgian VAT Code. The VAT exemption only applies to the codes 93.11 and 93.12 if the latter conditions are met.",
"rate": 0
},
{
"type": "sporting facilities",
"description": "Admission to and use of sports facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the: right to use automatic entertainment devices putting at disposal of movable goods.",
"rate": 0
},
{
"type": "supply water",
"description": "Royal Decree N°20, Table A, category XIII",
"rate": 6
},
{
"type": "tapestries",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6
},
{
"type": "temporary",
"description": "Royal Decree N°20, Table A, category VII, 11°, 12°, 13°, 14°, 15° - Live plants and other floricultural products, including bulbs, roots and the like, cut flowers and cut foliage (*1) also when supplied for the designing and the maintenance of gardens; firewood",
"rate": 6
},
{
"type": "temporary",
"description": "The vehicle and parts for the vehicle of invalids as referred to in the scheme (*2) in the footnote below - Royal Decree N° 20, Table A, category XXII. The reduced rate only applies for the goods in that context in 4011 1000, 4012 1100, 4012 2000, 4013 2000, 8703 2110, 8703 2190, 8703 2210, 8703 2290, 8703 2319-8703 3190, 8703 3219, 8703 3290, 8703 3319-8703 8090, 8708 1090, 8708 2190, 8708 2990, 8708 3091, 8708 3099, 8708 4050, 8708 4091, 8708 4099, 8708 5035, continuation see below",
"rate": 6
},
{
"type": "temporary",
"description": "Renovation of private dwellings of more than 15 years old - under the conditions provided for in Royal Decree N° 20, Table A, category XXXI and that do not fall under the mentionned exceptions (such as cleaning services (81.22.11), garden (maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context",
"rate": 6
},
{
"type": "temporary",
"description": "Maintenance and repair work of the vehicle of invalids as referred to in scheme (*2) in the footnote below - Royal Decree N° 20, Table A, category XXVI, § 3 The reduced rate only applies for 45.20.1 in that context",
"rate": 6
},
{
"type": "temporary",
"description": "The reduced rate only applies for the goods in that context in 8708 5055, 8708 5091, 8708 5099, 8708 7050, 8708 7091, 8708 7099, 8708 8035, 8708 8055, 8708 8091, 8708 8099, 8708 9135, 8708 9191, 8708 9199, 8708 9235, 8708 9291,8708 9299, 8708 9390, 8708 9435, 8708 9491, 8708 9499, 8708 9591, 8708 9599, 8708 9993, 8708 9997",
"rate": 6
},
{
"type": "transport passengers",
"description": "Other transport of passengers as well as their accompanying unchecked luggage and animals - Royal Decree N° 20, Table A, category XXV",
"rate": 6
},
{
"type": "transport passengers",
"description": "Sea passenger transport, international air passenger transport, transport of luggage and cars accompanied by passengers during sea passenger transport and international air passenger transport - Article 41, § 1, 1° of the Belgian VAT Code",
"rate": 0
},
{
"type": "transport passengers",
"description": "The transport of sick or injured persons with specially equipped means of transport - Article 44, § 2, 1°, b), of the Belgian VAT Code",
"rate": 0
},
{
"type": "undertakers services",
"description": "The supply of coffins - Royal Decree N° 20, Table A, category XXIII, 1° The reduced rate only applies to urns and coffins in 3926 9097 60, 3926 9097 90, 4421 9100, 4421 9910, 4421 9999 99, 6914, 7419 99, 7907",
"rate": 6
},
{
"type": "undertakers services",
"description": "The services normally supplied by undertakers - Royal Decree N° 20, Table A, category XXXIV, 2° with the exception - of food and drinks for immediate consumption the services supplied by waiters, servants and other persons intervening in the supply of food and drinks to consumers under conditions permitting consumption on the spot, the services relating to the supply of crypts or tombs The reduced rate only applies for 96.03 in that context",
"rate": 6
},
{
"type": "writers services",
"description": "Performing artists exempted if their services are rendered directly to the organisors according to article 44, §2, 8° of the Belgian VAT Code. The exemption only applies to: artists (actors, conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or those of circus shows,music halls or artistic cabaret) speakers in meeting on educational topics for the participants sport professionals.",
"rate": 0
},
{
"type": "writers services",
"description": "The transfer of intellectual property rights according to Royal Decree N° 20, Table A, category XXIX, 1° with the exception of the supply of advertising services (59.11.3) and the transfer and licensing of intellectual property rights on computer programs (58.29.50). The reduced rate only applies to 58.11.6, 58.12.3, 58.14.4, 58.19.30, 59.13.11, 59.20, 60.10.12, 60.2, 74.3, 77.40.1 in that context",
"rate": 6
},
{
"type": "writers services",
"description": "According to Royal Decree N° 20, Table A, category XXIX, 2°, the services relating to the performance of theatrical, choreographic, musical works, circus, music hall or artistic cabaret shows and similar activities, which fall within the normal activity of actors, conductors'orchestra, musicians and other artists, even if these services are provided by a legal person with the exception of the advertising services. The reduced rate applies to 90.01 and 90.03 in that context.",
"rate": 6
},
{
"type": "writers services",
"description": "Article 44, § 3, 3° of the Belgian VAT Code. The VAT exemption only applies to publishing agreement of literary and artistic works concluded by authors and performers.",
"rate": 0
},
{
"type": "zero rate",
"description": "VAT exemption applies on supplies of goods on board of ships and aircrafts during intra-Community transport of passengers In codes 2204, the zero rate does not apply to 2204 30 92 and 2204 30 96",
"rate": 0
},
{
"type": "zoological",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6
}
],
"filters": {
"100 years old": "https://vatcheck.io/api/rates/be?filter=100 years old",
"accommodation": "https://vatcheck.io/api/rates/be?filter=accommodation",
"agricultural production": "https://vatcheck.io/api/rates/be?filter=agricultural production",
"bicycles repair": "https://vatcheck.io/api/rates/be?filter=bicycles repair",
"ceramics": "https://vatcheck.io/api/rates/be?filter=ceramics",
"clothing repair": "https://vatcheck.io/api/rates/be?filter=clothing repair",
"cultural events": "https://vatcheck.io/api/rates/be?filter=cultural events",
"enamels": "https://vatcheck.io/api/rates/be?filter=enamels",
"foodstuffs": "https://vatcheck.io/api/rates/be?filter=foodstuffs",
"housing provision": "https://vatcheck.io/api/rates/be?filter=housing provision",
"impressions": "https://vatcheck.io/api/rates/be?filter=impressions",
"loan libraries": "https://vatcheck.io/api/rates/be?filter=loan libraries",
"medical care": "https://vatcheck.io/api/rates/be?filter=medical care",
"medical equipment": "https://vatcheck.io/api/rates/be?filter=medical equipment",
"parking": "https://vatcheck.io/api/rates/be?filter=parking",
"pharmaceutical products": "https://vatcheck.io/api/rates/be?filter=pharmaceutical products",
"photographs": "https://vatcheck.io/api/rates/be?filter=photographs",
"pictures": "https://vatcheck.io/api/rates/be?filter=pictures",
"postage": "https://vatcheck.io/api/rates/be?filter=postage",
"private dwellings": "https://vatcheck.io/api/rates/be?filter=private dwellings",
"restaurant": "https://vatcheck.io/api/rates/be?filter=restaurant",
"sculpture casts": "https://vatcheck.io/api/rates/be?filter=sculpture casts",
"sculptures": "https://vatcheck.io/api/rates/be?filter=sculptures",
"shoes repair": "https://vatcheck.io/api/rates/be?filter=shoes repair",
"social wellbeing": "https://vatcheck.io/api/rates/be?filter=social wellbeing",
"sporting events": "https://vatcheck.io/api/rates/be?filter=sporting events",
"sporting facilities": "https://vatcheck.io/api/rates/be?filter=sporting facilities",
"supply water": "https://vatcheck.io/api/rates/be?filter=supply water",
"tapestries": "https://vatcheck.io/api/rates/be?filter=tapestries",
"temporary": "https://vatcheck.io/api/rates/be?filter=temporary",
"transport passengers": "https://vatcheck.io/api/rates/be?filter=transport passengers",
"undertakers services": "https://vatcheck.io/api/rates/be?filter=undertakers services",
"writers services": "https://vatcheck.io/api/rates/be?filter=writers services",
"zero rate": "https://vatcheck.io/api/rates/be?filter=zero rate",
"zoological": "https://vatcheck.io/api/rates/be?filter=zoological"
}
}This endpoint will return the VAT rate from a specific country for a filtered type.
GET https://vatcheck.io/api/rates/be?filter=100 years old&api-key=YOUR-APIKEYResponse:
{
"country_code": "BE",
"country": "Belgium",
"reduced_rates": [
{
"type": "100 years old",
"description": "Royal Decree N° 20, Table A, category XXI The reduced rate does not apply toarticles composed of dried or preserved plants or animals or parts thereof, presented in such a way (e.g. in blocks of plastic, behind glass or between two sheets of glass stuck together) that because of their decorative appearance they are intended to decorate houses stuffed animals and parts of stuffed animals made in large quantities from one and the same species",
"rate": 6
}
]
}This endpoint will return the VAT rate from a specific country for a filtered type and amount.
GET https://vatcheck.io/api/rates/be?filter=zoological&amount=200&api-key=YOUR-APIKEYResponse:
{
"country_code": "BE",
"country": "Belgium",
"reduced_rates": [
{
"type": "zoological",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
}
]
}This outputs the amount of a specific country for all different types available.
GET https://vatcheck.io/api/rates/be?amount=200&api-key=YOUR-APIKEYResponse:
{
"country_code": "BE",
"country": "Belgium",
"standard_rate": 21,
"price_excl_vat": "200.00",
"price_incl_vat": "242.00",
"reduced_rates": [
{
"type": "100 years old",
"description": "Royal Decree N° 20, Table A, category XXI The reduced rate does not apply toarticles composed of dried or preserved plants or animals or parts thereof, presented in such a way (e.g. in blocks of plastic, behind glass or between two sheets of glass stuck together) that because of their decorative appearance they are intended to decorate houses stuffed animals and parts of stuffed animals made in large quantities from one and the same species",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "accommodation",
"description": "Royal Decree N° 20, Table A, category XXX",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "agricultural production",
"description": "Royal Decree n° 20, Table A, category XII: 8° fertilizers: the reduced rate only applies for: containing more than 0.01% iron by weight in 2835 2500; fertilizers in 31 9° animal products used for reproduction in 0511 1000, 0511 9190, 0511 9985",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "agricultural production",
"description": "Royal Decree N° 20, Table A, category VII, 7° Plants and parts of plants, seeds and fruits, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "agricultural production",
"description": "Royal Decree n° 20, Table A, category XII: 8° fertilizers: the reduced rate only applies for: products that will apparently be used as fertilisers and will not be mixed with recognised plant protection products for agricultural use in 2509 0000 and 2522 2000; kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and not mixed with recognised plant protection products for agricultural use",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "agricultural production",
"description": "Royal Decree N° 20, Table A, category XXIV - agricultural services, excluding services related to animals not listed in Royal Decree N° 20, Table A, category I (75.00.11) and construction and maintenance of gardens (81.30.11) The reduced rate only applies for services in 01.61, 01.62, 01.64, 75.00.12 in that context The goods supplied with the agricultural services are subject to the VAT rate applicable to the goods as if delivered separately, e.g.",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "agricultural production",
"description": "The reduced rate only applies for: products that will apparently be used as fertilisers and mixed with recognised plant protection products for agricultural use (2509 0000, 2522 2000), kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and mixed with recognised plant protection products for agricultural use",
"rate": 12,
"price_excl_vat": "200.00",
"price_incl_vat": "224.00"
},
{
"type": "agricultural production",
"description": "Royal Decree N° 20, Table B, category III: plant protection products The reduced rate only applies for: recognised plant protection products for agriculture use in 31 and 3808",
"rate": 12,
"price_excl_vat": "200.00",
"price_incl_vat": "224.00"
},
{
"type": "agricultural production",
"description": "Royal Decree N° 20, Table B, category VII Tyres and inner tubes for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators. The reduced rate only applies for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators in 4011 7000, 4012 1900, 4012 2000, 4013 9000, 8708 7099, 8716 9090",
"rate": 12,
"price_excl_vat": "200.00",
"price_incl_vat": "224.00"
},
{
"type": "bicycles repair",
"description": "Royal Decree N° 20, Table A, category XXXIX, 1°",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "ceramics",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "clothing repair",
"description": "Royal Decree N° 20, Table A, category XXXIX, 3°",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "cultural events",
"description": "Institutions who are recognised by the government and whose revenues are only used to cover their operational costs according to article 44, § 2, 7° and 9° of the Belgian VAT Code The exemption only applies to 90.02.11, 90.04, 91.02.10, 91.03.10, 91.04.11 in that context.",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "cultural events",
"description": "Admission to and use of cultural and entertainment facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the right to use automatic entertainment devices putting at disposal of movable goods. If the VAT exemption does not apply and provided that the services are covered by said category XXVIII, the reduced rate applies to 90.04, 91.02.10, 91.03.10, 91.04.11.",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "enamels",
"description": "excluding utensils - Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted breast milk less than 85 % standardized or skimmed milk in 0403 9091- 0403 9099 jam, fruit jelly, marmalade etc. in 2007 unfermented fruit and vegetable juices in 2009 goods offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 1001 1900, 1001 9900, 1002 9000, 1003 9000, 1004 9000, 1005 9000, 1006 1030-1006 4000, ...",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category I and II The reduced rate only applies to draught horses, heavy and medium weight in 0101 2100, 0101 2990 deers in 0106 1900 domestic pigeons in 0106 3910 animal blood whether or not dried in 0511 9985",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category XII, food for animals, excepted goods offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets The reduced rate only applies for agricultural salt - Royal Decree of 10/09/1987 intended for animal nutrition in 2501 0099",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted goods offered for sale as food for dogs, cats, caged birds (…) in 1007 9000, 1008 1000, 1008 2900-1008 9000, 1201 9000, 1202 4100-1203 0000, 1204 0090, 1205 1090, 1205 9000, 1206 0091, 1206 0099, 1207 1000, 1207 2900, 1207 3000, 1207 4090, 1207 5090, 1207 6000, 1207 7000, 1207 9190, 1207 9991-1209 2980, 1209 9130, 1209 9180, 1209 9999-1210 2090, 1212 9120, 1212 9200-1214 9090",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category VIII The reduced rate only applies to : goods that are not offered for sale as dog food, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs, and other small pets: 1101 0011 - 1107 2000 other than goods offered for sale as starch:1108 1100-1108 1990 inulin for human consumption :1108 2000 wheat gluten for human consumption: 1109",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, cat. X, excluded beers with an actual alcoholic strength by volume > 0.5% vol. and other drinks with an actual alcoholic strength by volume > 1.2% vol. The reduced rate only applies for: certain products not classified as beverages within the meaning of the exc. in 1302 1100 up to and including 1302 1970 pectic substances for the manufacture of jams and jellies in 1302 2010 15, 1302 2010 69, 1302 2010 79, 1302 2090 20, 1302 2090 69, 1302 2090 99",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: pollen, used excl. for food and other products other than beverages for oral human consumption in 1404 9000 other beverages than in the exc. in 21 goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 21 and 23 in the form of crystals (grape sugar or grape honey) in 2204 3092 and 2204 3096",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category IX, The reduced rate does not apply for: 1516 2010 margarine in 1517 1518 0010 - 1518 0091 - 1518 0099 1522 0099",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and molluscs for human consumption, excepted: other than fish, crustaceans and molluscs for human consumption 0308 meat extracts and juices 1603 00 caviar 1604 3100 caviar substitutes 1604 3200",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and molluscs for human consumption, excepted: crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, boiled only in water, chilled, frozen, dried, salted or in brine; and preparations and preserves of crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, in their shell, whole or in part in 1605 3010, 1605 3090, 1605 1000, 1605 5100, 1605 4000 30, 1605 4000 4, 1605 4000 70, 1605 5900",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: nutritional supplements and preparations and additives (RD of 2/8/1999 on the trade and use of substances intended for animal nutrition) 2309 9010 up to and including 2309 1090 sodium bicarbonate offered for sale in a packaging normally reserved for domestic use + only for the preparation of ready meals, pastries or desserts, with exclusion of any other possible use in 2836 3000 9000",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, cat. X (…) The reduced rate only applies for: products intended for sale for oral human consumption other than beverages in 2936, 3006 6000 for the manufacture of foodstuffs in 3002 9050 for oral human consumption in 3306 proteins/gelatin for food in 3502 1990 and 3503 0010 some semi-finished products for the preparation of products for human consumption 3507 9090 artif. sweeteners for human consumption in 3824 6091",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and molluscs for human consumption, excepted :ornamental fish in 0301 11, 0301 19crawfish 0306 11, 0306 31, 0306 91, lobsters 0306 12, 0306 32, 0306 92, crabs 0306 14, 0306 33, 0306 93, crayfish 0306 19 10, 0306 39 10, 0306 99 10 and oysters 0307 11, 0307 12, 0307 19, fresh (both live and dead), cooked in water, chilled, frozen, dried, salted, in brine, whether or not shelled or scalloped",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "foodstuffs",
"description": "Royal Decree N° 20, Table B, category VI The reduced rate only applies for margarine in 1517",
"rate": 12,
"price_excl_vat": "200.00",
"price_incl_vat": "224.00"
},
{
"type": "foodstuffs",
"description": "Article 44, § 2, 1ter of the Belgian VAT Code for the supply of breast milk The exemption only applies for breast milk in 0401 1010-0401 2099, 0402 1011, 0402 1019, 0402 2111, 0402 2118, 0402 9110-0402 9199",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "housing provision",
"description": "-Under the conditions provided for in Royal Decree N° 20, Table A, categories XXXII, XXXIII, XXXVI and that do not fall under the mentionned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "housing provision",
"description": "From January 1, 2021 to December 31, 2022, temporary application of the reduced rate of 6% to the demolition and reconstruction on the Belgian territory of private dwellings to be mainly used as domicile by the builder/buyer under the conditions provided for in Royal Decree N° 20, article 1st quater. The reduced rate also applies, under conditions, to properties destined to be leased long-term to or via social rental agency and on the sale of reconstructed properties and adjacent land.",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "housing provision",
"description": "-Under the conditions provided for in Royal Decree N° 20, Table B, categories X and XI and that do not fall under the mentionned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context",
"rate": 12,
"price_excl_vat": "200.00",
"price_incl_vat": "224.00"
},
{
"type": "impressions",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "loan libraries",
"description": "Newspapers, magazines and books (digital and on paper) - Royal Decree N° 20, Table A, category XIX, excluding publications consisting exclusively or mainly of advertising material and publications consisting exclusively or mainly of video content or listenable music The reduced rate only applies for publications that are not consisting exclusively or mainly of advertising material or of video content or listenable music in the mentionned codes",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "loan libraries",
"description": "Royal Decree N° 20, Table A, category XIX, (…) The reduced rate only applies for atlases; tourist guides and road maps; maps of cities, municipalities and the like in 4905 9100, 4905 9900images which are clearly intended to be pasted or affixed to albums representing a series of images and in particular indicate the sequence number assigned to them in this album and the name of the series of which they are part and icons to be fixed to a wall to report the presence of an ED in 4911 9100 90",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "loan libraries",
"description": "Exemption with deduction right - Newspapers and some periodical publications under the conditions provided for in Royal Decree N° 20, Table C, category I (on paper and digital) and that do not fall under the mentionned exceptions The reduced rate only applies for those goods in 4902",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "loan libraries",
"description": "Article 44, § 3, 12° of the Belgian VAT Code, article 44, § 3, 9° of the Belgian VAT Code and article 44, § 3, 10° of the Belgian VAT Code The exemptions respectively only applies to: deliveries, at face value, of postage stamps with a franking value within the country, fiscal stamps and other similar stamps in 4907 0010 which are legal tender in the issuing country at the time of importation in 4907 0030 securities in 4907 0090 in the context above",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "loan libraries",
"description": "Books on loan by libraries (non-profit making organisations) - Article 44, § 2, 6° of the Belgian VAT Code",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "medical care",
"description": "Article 44, § 1 and § 2, 1°, of the Belgian VAT Code",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "medical equipment",
"description": "To prevent the spread of COVID-19 Royal Decree N ° 20, article 1ter - from July 1, 2021 to September 30, 2021 The reduced rate only applies to: 1 ° the mouth masks in 4818 90 10, 4818 90 90, 6307 90 93, 6307 90 95, in 9020 00 10 it only applies to 9020 00 10 90 and in 9020 00 90 it only applies to 9020 00 90 99 2 ° the hydroalcoholic gels in 2207 20 00, 3808 94 10, 3808 94 20 and 3808 94 90",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. The reduced rate only applies for: medical and surgical support bandages in 3926 9097,3926 2000, 4014 9000, 4015 9000, 4016 1000 90, 4016 9997 90, 4017 0000, 4203, 6103 41-42-43-49, 6104 61-62-63-69, 6107 11-12-19-91-99, 6108 21-22-29, 6109, 6115, 6116, 6117 80, 6203 41-42-43-49, 6204 61-62-63-69, 6207 11-19-91-99, 6208 91 92 99, 6212 90, 6216, 6217 10, 6307 90, 6505 0090, 6506 91, 6506 9990",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXIII, N° 9 The reduced rate only applies for: 0106 1900 if assistance dogs that assist persons with disabilities or illness and are trained in an assistance dog school recognized by the competent authority and equipment specially designed for service dogs 4201 0000 equipment specially designed for those dogs",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N°20, Table A, category XXIII, n° 6 - Aids specially designed for the visually impaired and blind, except frames, spectacle glasses and contact lenses The reduced rate only applies for 6602 0000, 8523 2919, 8523 2990, 8523 4920, 8523 4990, 8523 5190, 8523 5990, 8523 8090, 8543 7009 99, 9005 1000, 9005 8000, 9013 8090 90, 9014 1000 90, 9015 10, 9017, 9101, 9102, 9103, 9105 if means of assistance specially designed for the visually impaired and the blind",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. (part 2) The reduced rate only applies for: screws, washers or the like for the treatment of fractures in the bone in 7318 1410 90, 7318 1535 90, 7318 1552 90, 7318 1562 90, 7318 1575 90, 7318 1595 90, 7318 1631 90, 7318 1900 90, 7318 2100 91-95-98, 7318 2200 91-95-98, 7318 2900 90, 8108 9090 99",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXXIV, 3°: the training of assistance dogs, referred to in category XXIII, 9°, by an assistance dog school recognized by the competent authority and the services provided by veterinarians to these dogs: CPA-code? the services provided by veterinarians in 75.00.11 to assistance dogs, referred to in category XXIII, 9°",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, artificial teeth, eyes, limbs and the like, hearing aids and other aids for remedying or alleviating defects or ailments, which are held by the patient or are otherwise worn or implanted (1) The reduced rate only applies for: batteries whose packaging clearly indicates that they are offered for sale for a specific use in hearing aids in 8506 10, 8506 30, 8506 40, 8506 5010, 8506 5090 10, 8506 5090 30, 8506 5090 90, 8506 60, 8506 80",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXIII, N° 11 - external defibrillators (ED) The reduce rates only apply for: batteries intended for ED: 8506 5090 90, 8507 6000 90 specific software and specific data storage card + Remotes for ED: 8523 5110, 8523 5190, 8543 7090 ED: 9018 9084 first aid or intervention kits linked to the use of the external defibrillator 9019 2000 cabinets specially designed for the storage of ED: 9402 9000",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXVI - Maintenance and repair work of the goods referred to in category XXII and XXIII, 2° to 8° and 11° The reduced rate also applies to the supplies, parts and accessories used in the execution of those works.",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, n° 3 to 5 The reduced rate only applies to: walking frames: 8716 8000 apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110 outpatient rehabilitators: 9019 1090 aerosol devices and their accessories: 9019 2000 anti-decubitus material: 9404 90 90",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (2) RR only applies for: sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens + apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110-3190",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 3110 puncture device, needles, test strips, specially designed for the use of the glucometer: 9018 3190 8017",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (3) The reduced rate only applies for: (PICC) peripheral insertion central catheters, introduced surgically and for a prolonged period into the human body for the purpose of administering intravenous medications (chemotherapy, parenteral nutrition, etc.) and samples frequent blood: 9018 3900 devices to be held in the hand, worn on the person or implanted in the body, to compensate for a deficiency or infirmity: 9019 2000",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 The reduced rate only applies to: (PICC) peripheral insertion central catheters, introd. surgically + for a prolonged period into the human body for the purpose of adm. intravenous medications (chemo, parenteral nutrition, etc.) and samples frequent blood: 9018 3900 infusion pumps: 9018 9050 glucometers, whether/not accompanied by their accessories: 9027 8017",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "medical equipment",
"description": "Royal Decree N° 20, Table A, category XXXIV, 1° - Rental of goods referred to in category XXIII, 2° to 8° and 11° The reduced rate only applies to the rental in 77.29.19 of the mentionned goods",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "parking",
"description": "coal and solid fuels manufactured from coal, lignite (excluding jet), certain coke and semi-coke, used as fuel - Royal Decree N° 20, Table B, category VIII",
"rate": 12,
"price_excl_vat": "200.00",
"price_incl_vat": "224.00"
},
{
"type": "parking",
"description": "The reduced rate only applies to 27040090 if not retort coal and to 2713 1100 if used as fuel",
"rate": 12,
"price_excl_vat": "200.00",
"price_incl_vat": "224.00"
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rates only applies to: -medicinal products registered as medicines/medicinal product according to the Belgian law: 3002 1200, 3002 1900, 3002 1300, 3002 1400, 3002 1500, 3002 2000, 3002 3000, 3006 3000, 3006 7000, 3824 9958, 3002 9030, 3002 9050, 3002 9090, 3004, 3006 6000",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: products offered for sale for oral consumption by humans, excluding beverages: 3002 9050, 3004, 3006 6000 bone cements containing antibiotics having an action accessory to that of the device: 3006 4000 sterile viscoelastic substances strictly intended for human or veterinary medical or surgical use: 3304 99",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: pieces of bone conditioned to be implanted in the human body in order to totally or partially replace parts of the skeletons: 3001 9020, 3001 9098",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: blood and platelets, plasma and white and red blood cells intended for administration to humans or animals for therapeutic or prophylactic use: 3002 1200, 3002 1900, 3002 9030, 3002 9090 blood plasma intended for transfusions: 3002 1200, 3002 1900 other than for establishing an in vitro diagnosis: 3002 9030",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XVII The reduced rate only applies to: sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 31intrauterine IUDs (pessaries): 9018 9084",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "pharmaceutical products",
"description": "Article 44, § 2, 1ter of the Belgian VAT Code for the supply of human organs and human blood",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "pharmaceutical products",
"description": "Exemption with deduction right To prevent the spread of COVID-19 Royal Decree N ° 20,article 1ter/2-from January 1, 2021 to December 31, 2022 The reduced rate only applies to: 1° COVID-19 vaccines (duly registered as medicine in accordande with the relevant legislation) and services closely linked to those vaccines: 3002 20 10 2° in vitro diagnostic medical devices and services closely linked to those devices: 3002 13 00 10,3002 14 00 10,3002 15 00 10 and 3822 00 00 10",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "pharmaceutical products",
"description": "Royal Decree N° 20, Table A, category XXIII, n° 10 The reduced rate only applies to sanitary towels, tampons, panty liners and similar products intended for the hygienic protection of women and intimate tissues intended for the hygienic protection of the genital area of persons other than babies in 9619",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "photographs",
"description": "excluding utensils - Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "pictures",
"description": "Royal Decree N°20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "postage",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "private dwellings",
"description": "Renovation of private dwellings of at least 10 years old - under the conditions provided for in Royal Decree N° 20, Table A, category XXXVIII and which do not fall under the mentionned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "restaurant",
"description": "Temporary measure to support the restaurants further to the COVID-19 crisis Royal Decree n° 20, article 1ter/1 - from May 8, 2021 until September 30, 2021 The reduced rate applies to restaurant and catering services including the supply of all beverages.",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "restaurant",
"description": "Royal Decree N° 20, Table B, category I excluded the provision of beverages",
"rate": 12,
"price_excl_vat": "200.00",
"price_incl_vat": "224.00"
},
{
"type": "sculpture casts",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "sculptures",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "shoes repair",
"description": "Royal Decree N° 20, Table A, category XXXIX, 2°",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "social wellbeing",
"description": "For supplies of goods received for free, with the exception of the goods referred to in article 1, § 8, of the Belgian VAT Code, of goods listed in article 35 of that Code, of goods subject to the tax referred to in article 44, § 3, 1° of that Code, of goods acquired for use as capital goods, of works of art or collectors' items or antiques, under the conditions as set out in Royal Decree N° 20, Table A, category XXIIIbis",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "social wellbeing",
"description": "For services, with the exception of the work in immovable property within the meaning of article 19, § 2, second paragraph of the Belgian VAT Code, of the operations listed in category XXXI, § 3, 3° to 6°, of the Table A in the Royal Decree N° 20, as well as the maintenance and repair of the goods listed in article 35 of the Code, including the supply of parts, equipment and accessories used to carry out these works, under the conditions as set out in Royal Decree N° 20, Table A, category XXXV",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "sporting events",
"description": "Admission to and use of sports facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the: right to use automatic entertainment devices putting at disposal of movable goods",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "sporting facilities",
"description": "Services provided by institutions not systemically aiming to make a profit and assigning revenues are only used to cover operational expenses according to article 44, § 2, 3° of the Belgian VAT Code. The VAT exemption only applies to the codes 93.11 and 93.12 if the latter conditions are met.",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "sporting facilities",
"description": "Admission to and use of sports facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the: right to use automatic entertainment devices putting at disposal of movable goods.",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "supply water",
"description": "Royal Decree N°20, Table A, category XIII",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "tapestries",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "temporary",
"description": "Royal Decree N°20, Table A, category VII, 11°, 12°, 13°, 14°, 15° - Live plants and other floricultural products, including bulbs, roots and the like, cut flowers and cut foliage (*1) also when supplied for the designing and the maintenance of gardens; firewood",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "temporary",
"description": "The vehicle and parts for the vehicle of invalids as referred to in the scheme (*2) in the footnote below - Royal Decree N° 20, Table A, category XXII. The reduced rate only applies for the goods in that context in 4011 1000, 4012 1100, 4012 2000, 4013 2000, 8703 2110, 8703 2190, 8703 2210, 8703 2290, 8703 2319-8703 3190, 8703 3219, 8703 3290, 8703 3319-8703 8090, 8708 1090, 8708 2190, 8708 2990, 8708 3091, 8708 3099, 8708 4050, 8708 4091, 8708 4099, 8708 5035, continuation see below",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "temporary",
"description": "Renovation of private dwellings of more than 15 years old - under the conditions provided for in Royal Decree N° 20, Table A, category XXXI and that do not fall under the mentionned exceptions (such as cleaning services (81.22.11), garden (maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "temporary",
"description": "Maintenance and repair work of the vehicle of invalids as referred to in scheme (*2) in the footnote below - Royal Decree N° 20, Table A, category XXVI, § 3 The reduced rate only applies for 45.20.1 in that context",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "temporary",
"description": "The reduced rate only applies for the goods in that context in 8708 5055, 8708 5091, 8708 5099, 8708 7050, 8708 7091, 8708 7099, 8708 8035, 8708 8055, 8708 8091, 8708 8099, 8708 9135, 8708 9191, 8708 9199, 8708 9235, 8708 9291,8708 9299, 8708 9390, 8708 9435, 8708 9491, 8708 9499, 8708 9591, 8708 9599, 8708 9993, 8708 9997",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "transport passengers",
"description": "Other transport of passengers as well as their accompanying unchecked luggage and animals - Royal Decree N° 20, Table A, category XXV",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "transport passengers",
"description": "Sea passenger transport, international air passenger transport, transport of luggage and cars accompanied by passengers during sea passenger transport and international air passenger transport - Article 41, § 1, 1° of the Belgian VAT Code",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "transport passengers",
"description": "The transport of sick or injured persons with specially equipped means of transport - Article 44, § 2, 1°, b), of the Belgian VAT Code",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "undertakers services",
"description": "The supply of coffins - Royal Decree N° 20, Table A, category XXIII, 1° The reduced rate only applies to urns and coffins in 3926 9097 60, 3926 9097 90, 4421 9100, 4421 9910, 4421 9999 99, 6914, 7419 99, 7907",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "undertakers services",
"description": "The services normally supplied by undertakers - Royal Decree N° 20, Table A, category XXXIV, 2° with the exception - of food and drinks for immediate consumption the services supplied by waiters, servants and other persons intervening in the supply of food and drinks to consumers under conditions permitting consumption on the spot, the services relating to the supply of crypts or tombs The reduced rate only applies for 96.03 in that context",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "writers services",
"description": "Performing artists exempted if their services are rendered directly to the organisors according to article 44, §2, 8° of the Belgian VAT Code. The exemption only applies to: artists (actors, conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or those of circus shows,music halls or artistic cabaret) speakers in meeting on educational topics for the participants sport professionals.",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "writers services",
"description": "The transfer of intellectual property rights according to Royal Decree N° 20, Table A, category XXIX, 1° with the exception of the supply of advertising services (59.11.3) and the transfer and licensing of intellectual property rights on computer programs (58.29.50). The reduced rate only applies to 58.11.6, 58.12.3, 58.14.4, 58.19.30, 59.13.11, 59.20, 60.10.12, 60.2, 74.3, 77.40.1 in that context",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "writers services",
"description": "According to Royal Decree N° 20, Table A, category XXIX, 2°, the services relating to the performance of theatrical, choreographic, musical works, circus, music hall or artistic cabaret shows and similar activities, which fall within the normal activity of actors, conductors'orchestra, musicians and other artists, even if these services are provided by a legal person with the exception of the advertising services. The reduced rate applies to 90.01 and 90.03 in that context.",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
},
{
"type": "writers services",
"description": "Article 44, § 3, 3° of the Belgian VAT Code. The VAT exemption only applies to publishing agreement of literary and artistic works concluded by authors and performers.",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "zero rate",
"description": "VAT exemption applies on supplies of goods on board of ships and aircrafts during intra-Community transport of passengers In codes 2204, the zero rate does not apply to 2204 30 92 and 2204 30 96",
"rate": 0,
"price_excl_vat": "200.00",
"price_incl_vat": "200.00"
},
{
"type": "zoological",
"description": "Royal Decree N° 20, Table A, category XXI",
"rate": 6,
"price_excl_vat": "200.00",
"price_incl_vat": "212.00"
}
],
"filters": {
"100 years old": "http:s//vatcheck.io/api/rates/be?filter=100 years old",
"accommodation": "http:s//vatcheck.io/api/rates/be?filter=accommodation",
"agricultural production": "http:s//vatcheck.io/api/rates/be?filter=agricultural production",
"bicycles repair": "http:s//vatcheck.io/api/rates/be?filter=bicycles repair",
"ceramics": "http:s//vatcheck.io/api/rates/be?filter=ceramics",
"clothing repair": "http:s//vatcheck.io/api/rates/be?filter=clothing repair",
"cultural events": "http:s//vatcheck.io/api/rates/be?filter=cultural events",
"enamels": "http:s//vatcheck.io/api/rates/be?filter=enamels",
"foodstuffs": "http:s//vatcheck.io/api/rates/be?filter=foodstuffs",
"housing provision": "http:s//vatcheck.io/api/rates/be?filter=housing provision",
"impressions": "http:s//vatcheck.io/api/rates/be?filter=impressions",
"loan libraries": "http:s//vatcheck.io/api/rates/be?filter=loan libraries",
"medical care": "http:s//vatcheck.io/api/rates/be?filter=medical care",
"medical equipment": "http:s//vatcheck.io/api/rates/be?filter=medical equipment",
"parking": "http:s//vatcheck.io/api/rates/be?filter=parking",
"pharmaceutical products": "http:s//vatcheck.io/api/rates/be?filter=pharmaceutical products",
"photographs": "http:s//vatcheck.io/api/rates/be?filter=photographs",
"pictures": "http:s//vatcheck.io/api/rates/be?filter=pictures",
"postage": "http:s//vatcheck.io/api/rates/be?filter=postage",
"private dwellings": "http:s//vatcheck.io/api/rates/be?filter=private dwellings",
"restaurant": "http:s//vatcheck.io/api/rates/be?filter=restaurant",
"sculpture casts": "http:s//vatcheck.io/api/rates/be?filter=sculpture casts",
"sculptures": "http:s//vatcheck.io/api/rates/be?filter=sculptures",
"shoes repair": "http:s//vatcheck.io/api/rates/be?filter=shoes repair",
"social wellbeing": "http:s//vatcheck.io/api/rates/be?filter=social wellbeing",
"sporting events": "http:s//vatcheck.io/api/rates/be?filter=sporting events",
"sporting facilities": "http:s//vatcheck.io/api/rates/be?filter=sporting facilities",
"supply water": "http:s//vatcheck.io/api/rates/be?filter=supply water",
"tapestries": "http:s//vatcheck.io/api/rates/be?filter=tapestries",
"temporary": "http:s//vatcheck.io/api/rates/be?filter=temporary",
"transport passengers": "http:s//vatcheck.io/api/rates/be?filter=transport passengers",
"undertakers services": "http:s//vatcheck.io/api/rates/be?filter=undertakers services",
"writers services": "http:s//vatcheck.io/api/rates/be?filter=writers services",
"zero rate": "http:s//vatcheck.io/api/rates/be?filter=zero rate",
"zoological": "http:s//vatcheck.io/api/rates/be?filter=zoological"
}
}