Minister of Finance, Vincent Van Peteghem, has clarified the conditions for the reduced VAT rate for demolition and reconstruction on his official website.
As is known, a reduced VAT rate of 6% applied to (demolition and) construction works by individuals and legal entities in 32 center cities until December 31, 2023.
From January 1, 2021, to December 31, 2023, this measure was temporarily expanded to the entire Belgian territory but with “social” conditions (only principal residence, with a maximum habitable surface of 200m² or long-term rental within the scope of the social housing policy).
Source: VAT Consult
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