The generalised application of a reduced VAT rate of 6% for the demolition and
reconstruction of dwellings has entered into force since 1 January 2021. The
main novelty is that the scheme allows, until 31 December 2022, the sale of
reconstructed dwellings throughout Belgium with a 6% VAT rate. The VAT
authorities now published an updated version of its ‘FAQ’ on 3 June 2021 (see
also our earlier VAT Alert). This update contains a number of new views and
clarifications.
Source: Deloitte
