- Extension of Transitional Measure: The law of December 10, 2024, has extended the transitional arrangement for a 6% VAT rate on the delivery of private homes involved in demolition and reconstruction projects until June 30, 2025.
- Program Law Proposal Delays: A proposed program law submitted on May 27, 2025, aims to establish a permanent 6% VAT rate under certain conditions for housing delivery and related land, but parliamentary proceedings have faced delays, meaning the law won’t take effect until after July 1, 2025.
- Interim VAT Rate Application: Until the program law is enacted, the standard VAT rate of 21% will apply to such transactions post-July 1, 2025, with a potential subsequent adjustment to 6%. The administration may allow proactive application of the 6% rate if conditions of the program law are met, and detailed guidance will be published soon.
Source financien.belgium
Other sources
Latest Posts in "Belgium"
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- E-Invoicing in Belgium – Factsheet
- Comments on ECJ case C-234/24 (Brose Prievidza):No VAT Exemption for Tooling Without Physical Movement
- Who Must Comply with Belgium’s 2026 eInvoicing Mandate? Scope, Impact, and Preparation Steps
- Belgium’s Mandatory eReporting: The Next Step in Digital VAT Compliance After eInvoicing













