Exempted Goods

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.

Proximity Services:

  • 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)

ATTENTION!!!

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.
  • Shoes
  • Personal clothing.
  • Glasses.
  • 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.
 

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