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VAT Rate Error: Who is Responsible for the Difference?

  • When a professional invoices VAT at a reduced rate by mistake, they cannot demand a tax supplement from their client unless the client agrees or the client’s tax certificate is inaccurate.
  • The reduced VAT rate for certain work in housing is subject to the client providing a certificate stating that the conditions for applying the rate are met.
  • The Court of Cassation ruled in favor of a client who refused to pay the VAT difference after an artisan invoiced at the reduced rate instead of the normal rate for reconstruction work.
  • The court found that no agreement had been reached between the artisan and the client for the payment of a VAT supplement and the client had not provided an inaccurate tax certificate.
  • Currently, the normal VAT rate is 20% and the reduced rate is 5.5% or 10%.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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