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Appendix 3B: VAT exemptions (Belgium)


3 Belgium

VAT exemptions are applied in Belgium to the following:

  1. Ìý

    •ÌýÌýÌýÌý Hospital and medical care.

  2. Ìý

    •ÌýÌýÌýÌý The provision of medical care in the exercise of the medical and paramedical professions.

  3. Ìý

    •ÌýÌýÌýÌý The supply of human organs, blood and milk.

  4. Ìý

    •ÌýÌýÌýÌý The supply of services by dental technicians in their professional capacity.

  5. Ìý

    •ÌýÌýÌýÌý Welfare and social security services.

  6. Ìý

    •ÌýÌýÌýÌý The supply of services and of goods closely linked to the protection of children and young persons.

  7. Ìý

    •ÌýÌýÌýÌý The provision of children's or young people's education, school or university education, vocational training

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