PURCHASES THAT CAN OR CAN'T BE EXEMPTED FROM VAT
Items Exempted from VAT.
Durable goods such as:
- Household furniture other than pieces of antique furniture (i.e. more than 100 years old).
- Functional electrical appliances: washing machine, tumble driers, dishwashers, Refrigerator, microwave ovens, cookers, vacuum cleaner, sewing machine, etc…
- Electric lights (with the exclusion of the bulbs unless purchased at the same time as the lights)
- Garden furniture (tables, chairs and parasols).
- Lawn mowers (excluding all other tools).
- Curtains and hangings for windows.
- Bicycles ------ Scooters less than 50cc
- Tablecloths, crockery, household utensils and other than luxury items such as gold, silver, Gilded, silver plated and platinised services.
- Bed linens including those for children and babies.
- Radios, CD players (including those for the car), televisions, hi-fi and video equipment.
- Personal computers (including screen and printer but no spare parts) and tablets (Ipad and other brands).
- Car seat for babies and baby stroller.
- Baby Phones.
- Fans, auxiliary heating not fitted to the house's structure, humidifier.
- Pressing and cleaning of clothes
- Short term vehicle hire with a maximum of 30 days.
- Hire of safes at the bank.
- Kennel services.
- Services related to key, shoe and leather goods.
- Furniture and vehicle storage BUT only in case of official reason such as official mission abroad (mission order should be provided)
In order to get exempted, these proximity services:
- Must be acquired in Official Canteens insie SHAPE or Chièvres Airbase
- Must be provided by SHAPE or SHAPE concessionairs.
NO EXEMPTION WILL BE GRANTED FOR SERVICES PROVIDED ON THE LOCAL MARKET.
Items not exempted from VAT
Non-durable goods such as:
- Water, gas, electricity, fuel oil.
- Food products in general, products containing alcohol, tobacco products.
- Maintenance products (wax, varnish, paint products).
Items which become fitted to the structure of a building such as:
- Pieces of furniture or equipment for the kitchen (fitted).
- Pieces of furniture and accessories for the bathroom such as taps, sink, shower, etc…
- Fitted carpets, laminate flooring, parquet flooring (even if they are not stuck or nailed in place).
- Smoke detectors, alarms and safety systems.
- Any fitted items within a residence.
- Fitted ornamentation such as frames.
- Cooker hood.
- Safes fitted to the structure of a building.
- WATER SOFTENER (ADOUCISSEUR D'EAU)
Goods intended for hobbies and/or leisure such as:
- Suitcases and trolleys
- Sports articles, equipment and clothing (including home bicycles), leisure articles.
- Camera, telecommunication equipment such as fax, phones, cell phones including smart phones, Iphone, modem and home network for computers, GPS.
- Books, films, camera's film, video cassettes, discs (CD, DVD, Blue Ray) programmes and software bought separately from the computer;any computer games and games consoles (Nintendo - Playstation)
- Photographic equipment, cinematographic equipment, video equipment, projection screens, projector, laboratory equipment, photocopiers.
- Musical instruments including all types of pianos.
- All kind of tools (at the only exception of the lawnmower), trimmer, craft materials, equipment and materials for do-it yourself.
- Screwdriver, hammer.
- Taps, nails, bolts, nuts.
- Relaxation equipment, solarium and personal care equipment such as hair-raiser or dryer.
- All types of materials including camping material.
- Garden sheds, gates, greenhouses, stakes and fences.
- Niches, shelters for animals.
- Swimming pools.
- Children's toys.
- Fitness equipment.
- Computer parts.
- All types of radio material.
- All types of weapons.
- Telescopes and microscopes.
Personal items, such as:
- Jewels and furs.
- Watches, lighters.
- Personal clothing.
- Toothbrushes (electric or not).
- Hairdressing products.
- Beauty products.
- All kind of spare parts.
- Decorative porcelain and crystal objects.
- Decoration materials.
- Pieces of art (reproductions, tapestries, collectors items).
- Antique objects and pieces of antique furniture (i.e. more than 100 years old)
- Gold, silver, silver plate and platinised kitchen utensils and cutlery.
- Options that were not included in the original purchase order of a vehicle.
- Maintenance of and spare parts for vehicles.
- Blood pressure devices, pressuremeter devices, weight instruments.
- Transformer, generator.
- Living animals,plants.
- Accessories for both goods for which the exemption is granted than those for which it is not.
Provisions of services such as:
- Work carried out on the fabric of a building such as the walls, the roof, etc…
- Supplies of food and drinks consumed on the spot such as in hotels, restaurants, bars, snack-bars, coffee shops or other places arranged for this purpose.
- Hotel bills and any other places where paying guests are lodged.
- Connection of and telephone calls in the private residence of the people concerned as well as the connections of cable television, all connections to a network and any services provided electronically.
- Services provided by travel agencies.
- Services provided by furniture moving companies.
- Banking and financial operations.
- Provisions of services relating to both exempted and non-exempted goods.
- All type of leasing and renting.