• Temporary reduced 6% VAT rate for demolition and reconstruction of dwellings extended

Temporary reduced 6% VAT rate for demolition and reconstruction of dwellings extended

05 May 2022

The temporary reduced 6% VAT rate for the demolition and reconstruction of dwellings throughout  the entire Belgian territory is extended until 31 December 2023.

For projects involving the demolition and reconstruction by a natural person of a building intended for its own occupation, or by a natural or legal person in the context of social renting, where the permit is only submitted after 1 July 2023, the 6%  VAT rate is limited to 25% of the total amount of the works included in this permit. However, if the taxpayer can prove that the amount invoiced before 31 December 2023 also corresponds to works completed before that date, the 6% rate also applies to those works.