Annual environmental fee
Mattress importers and producers are required to pay an annual environmental fee, calculated on the basis of the quantities of mattresses placed on the Belgian market. The amount of this fee depends on the evolution of the costs, which means that it may vary from year to year. Each year, the Valumat General Meeting sets the amount of the fees and informs its members of any adjustment as soon as possible. This fee only applies to the volume of mattresses placed on the Belgian market. Exported mattresses are not covered by the Valumat system. Valumat rates are subject to 21 % VAT.
Impact of the environmental fee
Valumat members pass on the environmental fee to their customers. On invoices between professionals (B2B, with VAT number), the environmental fee must be indicated, either by a written statement specifying that it is included, or by an explicit statement of the amount on the invoice.
For transactions with consumers (B2C), indication of the fee on the invoice or receipt is not mandatory but authorised. However, consumers must be informed of its existence by other means, such as posters, point-of-sale (POS) materials, price tags, advertising leaflets or via the website. Possible entries on B2B invoices
- Per invoiced item, with indication of the amount
- Grouped, indicating the (total) amount of the fee
- Per invoiced item or grouped, with the words «environmental fee(s) included»
