What VAT rate applies to renovation work carried out on Belgian properties ?
Property renovation benefits from a reduced VAT rate under certain conditions.
Owners must meet certain conditions in order to get a 6 % VAT rate
Since the 12th February 2016, a VAT rate of 6 % applies to renovation work once the following conditions are met :
- The property must be at least 10 years old, the starting date being the first period of occupancy.
- The property must be occupied for non-professional reasons.
- The work must be invoiced directly by the craftsman to the final consumer, whether it be the owner or a tenant.
Good to know
If the property is used partially for professional purposes and for the most part for residential purposes, the 6 % rate of VAT can be applied to work done.
What kind of work qualify for the reduced VAT rate ?
Work carried out in the interior and on the exterior of the building are eligible for the 6 % rate. Examples include :
- Installation of central heating.
- Insulation of windows.
- Installation of a fire alarm.
- New flooring or wall finishings.
- Interior and exterior wall painting.
- Facade renovation.
- Installation of shutters.
- Installation of a veranda, terrace or pergola.
- Maintenance of chimneys, central heating or lifts.
The invoice for the work done must include information, such as the use of the property (residential) and the date of initial occupancy.