What VAT rates are recorded on a cash register in Belgium?

• Standard rate at 21% (A)
• Reduced rate of 12% (B)
• Another reduced rate of 6% (C)
• Zero rate at 0% (D)

The Standard rate is the general rate that applies to most goods and services unless they are subject to a reduced or zero rate. Alcoholic beverages are always subject to the standard 21% VAT rate, regardless of where they are consumed.

The first reduced rate of 12% applies to certain goods and services, such as social housing, margarine, restaurant and catering services (excluding alcoholic beverages), coal, firewood, and certain agricultural products.

Another reduced rate (C) of 6% applies to certain goods and services, such as food (excluding alcoholic beverages), water, books, newspapers, magazines, pharmaceuticals, medical devices, passenger transport, hotel accommodation, admission to cultural and sporting events, renovation and repair of private dwellings, and certain social services. This rate is also known as the temporarily reduced VAT on the supply of food (including prepackaged products) and soft drinks, simultaneous or separate, to be consumed on premises in restaurants and cafes (the 6% rate).

The zero rate applies to certain goods and services that are exempt from VAT, such as exports, intra-community supplies, international transport, and certain financial and insurance services.

The Cash Register Systems that need to comply with fiscal requirements also must support any reductions in VAT rates and be able to record any type of VAT rate. This is important for ensuring the correct calculation and reporting of VAT for both taxpayers and tax authorities in Belgium.