Reduced VAT Rate for Building Design Services: Conditions and Applicability for Educational and Research Facilities

• The 10% reduced VAT rate applies to building design services only if provided under a general contract for the complete construction of the building.
• If design services are provided independently, the standard VAT rate applies.
• The reduced VAT rate can be applied to buildings used for collective purposes such as education, research, care, and assistance, even if not explicitly listed by law.
• The building in question, a research center for training and educational activities, qualifies for the reduced VAT rate due to its collective and educational purpose.
• The collective interest purpose must be reflected in the building’s structural characteristics at the time of the transaction.

Source: eutekne.info

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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