Circular 2021/C/18 regarding the temporarily reduced VAT rate for demolition and reconstruction of homes throughout the Belgian territory and their delivery
Summary: This comment is about the introduction of the temporary VAT rate of 6% for the demolition and reconstruction of houses throughout the Belgian territory and their delivery. This rate reduction has been introduced by the program law of 20.12.2020 amending Royal Decree No. 20 of 20.07.1970 (Belgian Official Gazette of 30.12.2020).
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