Frequently asked questions — VAT in construction
When does the 6% rate apply in construction? ▼
The 6% rate applies to renovation works on a private dwelling whose first occupation dates back at least 10 years. The building must be used mainly as a residence, and you must invoice directly to the end user (not to an intermediary). The 6% rate also applies to demolition-reconstruction under strict conditions since 2024.
What is the reverse charge mechanism (medecontractant)? ▼
When your client is themselves VAT-registered and files periodic returns, you do not include any VAT amount on the invoice. Your client declares and pays the VAT themselves via their return (boxes 56 and 59). The mandatory legal notice required since 2023 is long and detailed — our simulator generates it for you.
Can the 6% rate and reverse charge be combined? ▼
No, these two mechanisms are mutually exclusive. The 6% applies to private individuals for dwellings ≥10 years old. The reverse charge applies to VAT-registered businesses. If your client is a business, you always apply the reverse charge — even for a renovation of more than 10 years.
Which works are eligible for the 6% rate? ▼
Included at 6%: transformation, repair, maintenance (painting, tiling, roofing, electricity, plumbing, insulation, central heating, solar panels, heat pump…).
Excluded (→ 21%): supply of materials without installation, large built-in appliances (dishwasher, oven…), works on buildings less than 10 years old.
Is a VAT certificate required to invoice at 6%? ▼
The paper VAT certificate 64 has been abolished — it has been replaced by a mandatory statement on the invoice. This statement confirms that the client acknowledges (1) the age ≥10 years, (2) private residential use, (3) that they are the end user. If they do not object in writing within one month of receipt, they are presumed responsible for the accuracy. Our simulator generates this statement.
What VAT rate for demolition and reconstruction? ▼
Since 2024, the 6% rate applies to demolition-reconstruction throughout Belgium if: (1) project owner = natural person, (2) sole and own residence, (3) habitable floor area ≤ 200m², (4) registration of domicile as soon as possible, (5) prior declaration to the VAT administration. Without these conditions: 21%.
When does the 12% rate apply in construction? ▼
The 12% rate applies to construction works commissioned by public-law legal entities (municipalities, CPAS, approved social housing companies…) in the context of social housing policy (private dwelling or housing complex). Since 2007, private initiatives no longer benefit from the 12% rate for such works. Legal basis: Table B, Item X, Royal Decree No. 20.
What are the risks of incorrectly applying the reverse charge? ▼
If you incorrectly apply the reverse charge (client not taxable, or without periodic returns), the tax authorities can claim the unbilled VAT + interest + penalties from you. Always check on viesbn.be (Belgian VAT portal) that your client is subject to the periodic regime before issuing an invoice without VAT.