Universal postal services are exempt from tax obligations. In principle, this applies to all entities engaging in UPS. In practice, however, only bpost benefits from this since it is the only UPS provider. See, Belgian Mail Users Association, Opiniestuk: nieuwe postwet (2011) (p. 2), available at: http://www.bmua.be/wp-content/uploads/2010/07/opiniestuk-liberalisering-postmarkt-30nov101.pdf