- 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"
- Briefing Document & Podcast: E-Invoicing in Belgium: Scope, Regulations & Future Outlook
- Tolerance Period of 3 months for E-Invoicing Implementation in Belgium
- Belgium Announces VAT Increases on Hotels, Leisure, Takeaway Food, and Pesticides in 2024
- Three-Month Tolerance Period for Mandatory E-Invoicing in Belgium Starting January 2026
- Access Biztax and Intervat Directly Through MyMinfin for Easier Tax Management
