What Organizations Are Eligible for VAT-Free Services in Belgium?

In Belgium, certain international organizations and their members can benefit from VAT-free shopping under specific conditions. The following organizations are generally recognized as eligible for VAT exemptions:

1. United Nations (UN) and its Agencies

   • Organizations like the UNDP (United Nations Development Programme) and others under the UN umbrella qualify for VAT exemptions.

     European Union (EU) Institutions

   • This includes various bodies of the EU, such as the European Commission, European Parliament, and the European Council, which allow their staff to purchase goods and services without VAT.

     North Atlantic Treaty Organization (NATO)

   • NATO personnel and their families can benefit from VAT exemptions on eligible purchases made in Belgium.

     World Health Organization (WHO)

   • As a specialized agency of the UN, WHO members can enjoy VAT-free shopping as part of their entitlements.

     International Monetary Fund (IMF)

   • Staff members of the IMF also qualify for VAT-free shopping privileges.

     Other International Organizations

   • Various other entities such as the World Bank, OECD (Organization for Economic Co-operation and Development), and specific regional organizations may also offer similar benefits to their members.

Key Considerations

• To benefit from VAT exemptions, members must typically present valid identification and documentation, such as a Certificate 151, to retailers at the point of sale.
• The purchases must align with the organization’s operational needs, and private purchases may not be eligible for VAT exemption.
• Each organization may have its own rules and guidelines regarding VAT-free purchases, so it's advisable for members to consult their respective administrative offices for specific details.