Renovation and repair works on homes older than 10/15 years are subject to the reduced VAT rate of 6%. (see Table A appendices to the rates Royal Decree no. 20). In order to benefit from this reduced rate, the contractor currently has to draw up a certificate in which the customer confirms that the conditions have been met. This non-standard certificate must state which real estate this concerns, it must be confirmed that the house is older than 10/15 years and the client must confirm that the real estate is mainly used as a private home.
Source bofisc.be
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