
Article 1 
By way of derogation from Article 285 of Directive 2006/112/EC, the Kingdom of Belgium is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 25 000.
The Kingdom of Belgium may raise that ceiling in order to maintain the value of the exemption in real terms.
Article 2 
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2013 until the date of entry into force of a Directive amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or until 31 December 2015, whichever date is earlier.
Article 3 
This Decision is addressed to the Kingdom of Belgium.
Done at Brussels, 22 January 2013.
For the Council
The President
M. NOONAN