Worldwide, October is known as Breast Cancer Awareness Month. In recognition of this, this article provides a summary of the VAT treatment for wigs, hair prostheses, bra’s and swimsuits adapted for breast prostheses in Belgium.
Since January 1st 2022, a reduced VAT rate of 6% has been applied to wigs and hair prostheses under certain conditions. This reduced rate is only applicable when the wig or prosthesis is medically prescribed by a physician or dermatologist, typically due to illness, trauma, or disease treatment. To qualify, the wig or hair prosthesis must also be listed in the RIZIV (National Institute for Health and Disability Insurance) nomenclature. This reduced rate specifically targets cases where the wig or prosthesis is medically necessary, such as hair loss resulting from illness or trauma.
Wigs purchased for purely aesthetic or cosmetic reasons without a medical prescription are still subject to the standard VAT rate of 21%. Additionally, services related to the maintenance and care of wigs, even if they are medically prescribed, remain taxed at the standard 21% VAT rate.
Similarly, as of July 1st 2022, bra’s and swimsuits adapted for use with external breast prostheses, when prescribed by a doctor to alleviate the consequences of a chronic or long-term illness or disability, are also eligible for the 6% VAT rate. This change is detailed in circular 2022/C/88, dated September 16th 2022, which explains the VAT reduction in full.
To benefit from the reduced VAT rate, patients must present a prescription from their treating physician or a specialist (such as a surgeon or oncologist) to the seller. One medical certificate can be used for multiple purchases. For tax compliance, the seller must retain a copy of the prescription, which can be anonymized upon the patient’s request. It’s important to note that the specific model or design of the bra or swimsuit does not affect eligibility for the reduced VAT rate, as long as it is adapted for use with external breast prostheses.
