Fiscal subject related
From April 1, 2025, supermarkets larger than 400 square metres will no longer be allowed to sell tobacco products. The ban also applies to temporary sales outlets, such as festivals. Even in shops that are still allowed to sell tobacco, there will be a ban on displaying any tobacco product, including e-cigarettes, devices, filters, and so on.
Retailers will have to ask for proof of identity from anyone who wants to buy tobacco products and appears to be under the age of 25. There will also be tougher penalties for violations of the advertising and promotion ban.
With these anti-tobacco measures, Belgium is following the example of countries like the Netherlands, where tobacco products are already disappearing from food retailers as of July 1 this year.
Another type of restriction is defined for alcohol products. The sale of alcohol is also being limited; there will be a ban on selling alcohol to minors (persons under 18). There is an exception for beer and wine, where the age limit will remain at 16 unless alcohol or a flavouring of alcohol is added to such products.
There will also be a ban on the sale of alcohol using vending machines, in hospitals, and in petrol stations along motorways between 10 p.m. and 7 a.m., with an exception for roadside restaurants.
Other news from Belgium
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Already subscriber? LoginHandling of EV Charging in Belgium in Different Cases
Belgium
Author: Tara Nedeljković
Electric vehicle (EV) chargers in Belgium are treated as electricity providers for VAT purposes, with different requirements for B2B and B2C transactions. Read more
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Already subscriber? LoginNew document was uploaded: EV-chargers from the Fiscalization Perspective in Belgium
Belgium
Author: Tara Nedeljković
The purpose of this document is to provide a comprehensive overview of the fiscalization treatment and regulatory framework surrounding electric vehicle (EV) charging stations in Belgium. This includes how EV chargers are classified under fiscal laws, whether they fall within the scope of fiscalization, and what obligations exist for suppliers operating in this domain. Read more
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Already subscriber? LoginBelgium Introduces Draft VAT Bill to Align with EU Directive and Modernize Taxation of Art, Antiques, and Virtual Services
Belgium
Author: Vukašin Santo
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