What VAT rate applies to renovation work carried out on Belgian properties ?
Partager sur
Property renovation benefits from a reduced VAT rate under certain conditions.
Image
The reduced VAT rate for some renovation work is 6 %. © Simona Bottone
Sommaire
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.
Legal reference
Partager sur
Pouvez-vous nous préciser pourquoi ? (facultatif)