Belgium's Federal Public Service (SPF) Finance has issued a release on the extension of the reduced VAT rate of 6% for sports facilities, subject to new conditions. The 6% VAT rate now applies if all of the following conditions are met:
- The sports facility offers the customer personalized support and/or group lessons in addition to the right of access to the sports facility;
- The customer has the right to access the sports facility outside the hours of personalized support and/or group les…