What are the VAT rates for election printing?

The VAT rate for election printed materials can vary depending on the type and content of the printed materials being produced. In the list below, you will find the different rates applicable to election promotional materials.

1. Standard VAT rate (21%): This rate basically applies to all election printing, unless it falls under the exceptions and can benefit from the reduced VAT rate.

2. Reduced VAT rate (6%): To apply the reduced rate on election printing, there are a number of conditions, including the purpose, content, and form of the printed materials.

• Purpose: the pursuit of commercial purposes or a profit motive, are out of the question.
• Content: if at least 60% of the space is occupied by advertising texts, trade advertisements, logos, and the like, then it is considered advertising material, not election printing.
• Form: printed products that are primarily functional in nature, such as calendars and card games, and not informational in nature, such as flyers, leaflets and magazines, also do not qualify for the reduced rate.

How do I know what rate applies to my printing?

It is important to be sure about the rate of your printing. So if you have any doubts, it is best to contact us or your tax advisor. We can tell you exactly what rate applies to your printing and whether there are any exemptions or reduced rates.

What should I look out for when choosing an election print?

When choosing such printing, you should consider not only the final price but also additional costs such as VAT. It is also a good idea to choose a printing partner that already has experience with election campaigns and is familiar with VAT legislation. This will help you avoid unpleasant surprises and ensure that you stay within your budget.

Are there any other tax rules for election campaigns?

In addition to the VAT rate, you should also take into account other tax obligations for an election campaign, such as the declaration of donations received and expenses incurred. It is therefore highly recommended to be well-informed about the fiscal aspects of a campaign to avoid any inconveniences.

IMPORTANT: This information applies to Belgian election printing only! Are you located outside of Belgium? Then check your local VAT regulations and contact us to apply your country-specific exemption.