- Near real-time reporting of VAT invoice data will be introduced in 2028.
- Cash registers, payment, and invoicing systems will be directly connected to the tax administration.
- The yearly client listing and review of the daily receipt book and various VAT registers will be abolished or simplified.
- The VAT rate for supplying and installing heat pumps will be reduced from 21% to 6% for the next five years.
- The VAT rate for installing fossil fuel boilers in homes over 10 years old will increase from 6% to 21%.
- The VAT rate on coal will rise from 12% to 21%.
- The scope of the 6% VAT rate for demolition and reconstruction projects will be expanded to include supplies.
- The surface area criterion for demolition and reconstruction projects will be reduced from 200m² to 175m².
- The government will establish a precise definition for renovation and reconstruction.
Source: news.pwc.be
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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