Personal Use Items Exempt from VAT Refunds: An Overview

To provide more clarity on the items exempt from VAT refunds, the following categories cannot be appealed for a refund:

1. Art and Antiques: The delivery of art objects, collectibles, and antiques (GDR20160802).

2. Wall and Floor Coverings: The delivery of wall coverings or floor coverings (such as wallpaper, custom carpets, and tiles) when placed in a building. This applies whether the covering is attached to the building or simply cut to size on-site, according to the dimensions of the surface (GDR20160802).

3. Goods for Construction: The supply of goods and materials clearly intended for use in immovable construction projects, even if the delivery is based on a sale contract where installation or processing is not included (GDR20160802).

4. Window Darkening Products: Items used for exterior window darkening (such as shutters) are also exempt (GDR20170712).

5. Parking Subscriptions: Subscriptions granting access to multiple parking locations (e.g., Interparking, Q-Park) are not eligible (ADN20180507).

6. Aircraft and Related Services: The purchase or rental of an airplane, as well as goods or services related to it (ADN20180508).

7. Storage Rental: Renting storage space is considered a service linked to immovable property and is therefore exempt (AVN20180321).

8. Grounded or Fixed Materials: Materials installed and connected to the ground or a building, such as garden sheds, carports, greenhouses, fences, ponds, fountains, and playground equipment (e.g., swings, slides, climbing frames, etc.) (AVN20180314).

9. Funeral Services: Goods and services associated with burials, such as funeral wreaths, are exempt from VAT refunds (AVN20180315).

10. Plants and Flowers: Flowers and plants that are planted in open ground (AVN20180109).

11. Public Transport Tickets: The purchase of public transport tickets, including annual subscriptions (AVN20180109).

12. Horses: The purchase of horses, as well as any goods and services related to them (e.g., saddles) (GDR20171215).

13. Transport Costs: Public transport costs are also ineligible for VAT refunds (AVN20171128).

14. Insurance Costs: Insurance is not subject to VAT, and therefore, insurance costs are exempt (AVN20171122).

15. Food and Beverage Services: Food, drinks, and related services, including restaurant, bar, and bistro visits, are not eligible for VAT refunds.