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The VAT rate for electricity is reduced from 21 percent to 6 percent for residential consumption in the period between 1 March 2022 and 30 June 2022. The reduced rate will be automatically applied by the electricity supplier for consumers with a “residentialâ€� or “non-professionalâ€� contract. Hereby decisive is whether the consumer shared an enterprise number with the supplier. If an enterprise number is shared, the reduced VAT rate does not apply and remains 21 percent. The Belgian Tax Authorities published an  on 28 February 2022.