As an effort to limit the impact of COVID-19, the Belgian government has introduced a temporary relief measure whereby certain goods imported into Belgium can benefit from a VAT and duty exemption.

A key condition to benefit from said exemption entails the importation by a so-called recognized healthcare institution (almost all Belgian hospitals qualify as such an institution).

Taking into account that (i) a Belgian hospital in general has only a limited right of VAT deduction and (ii) the exemption requires an actual importation, i.e. local Belgian sales nor intra-Community acquisitions can benefit from said exemption you may:

• be contacted by Belgian hospitals to change your supply chain in such way that they could benefit from the exemption
• consider to change your supply chain to offer the benefit from the exemption to the Belgian hospitals

for further information please contact Claire De Lepeleire, claire.de.lepeleire@pwc.com.

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