Belgium Launches Digital Forms 111 for 6% VAT on Demolition and Reconstruction

• New Forms 111 for the permanent 6% VAT regime on demolition and reconstruction are now available in MyMinfin.
• These forms are required to apply the reduced VAT rate for eligible projects since 1 July 2025.
• Forms must be submitted before VAT becomes chargeable, typically before invoicing or payment, and no later than 31 January 2026.
• Submission is done digitally via MyMinfin, with different forms depending on the dwelling’s intended use.
• Confirmation of receipt is provided in the ‘My documents’ tab after submission.

Source: vat-consult.be

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New forms 111 for final scheme for demolition of reconstruction available

• The final reconstruction demolition scheme, effective from July 1, 2025, allows for a reduced VAT rate of 6% on contracting services and sales, with required forms now available via MyMinfin for submission.
• To apply the reduced VAT rate, an advance declaration is necessary, which can be temporarily omitted if a specific statement is included in the invoice or contract; however, the official declaration must be submitted by January 31, 2026.
• For contracting services, the client must provide a copy of the declaration to the contractor, and for sales of newly built homes, both seller and buyer must sign the declaration, which must be submitted even if prior declarations were made under previous schemes.

Source Tiberghien

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