VAT Consultation for Community Construction Projects: Tax Rate and Invoicing Obligations

Consultation on applicable tax rate and obligation to document the cost of materials on the invoice for masonry works
The community of property owners commissioned the replacement of a retaining wall in a housing development
The cost of materials does not exceed 40% of the total cost of the work
Tax rate: 10% for repair and renovation works if material cost is below 40%, otherwise 21%
No obligation to document material cost on invoice, but optional to include other relevant information
Based on articles from the Value Added Tax Law and the Royal Decree on invoicing obligations

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.