The 6% VAT rate
Under certain conditions, renovation and repair works can benefit from the reduced VAT rate of 6%. It must of course concern ‘works in immovable condition’ on a house that is mainly used for private purposes. That house must be at least 10 years old and the invoice is addressed to the end user. As a contractor, you depend on the information provided by the client to know whether the conditions have been met. However, this does not alter the fact that you as a contractor are indeed liable for applying the correct VAT rate. The client could explicitly confirm via the VAT certificate that the conditions were met. In practice, however, this certificate was sometimes forgotten or lost. The abolition of the VAT certificate therefore certainly simplifies the administrative burden for a contractor.
Source Refibo
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