- The program law of July 29, 2025, introduced several VAT measures, including retroactive changes.
- The 6% VAT rate for demolition and reconstruction of residential projects was made permanent from July 1, 2025, eliminating the need to split invoices between 6% and 21% VAT for ongoing projects.
- Due to delays in the law’s publication, a temporary legal vacuum arose, causing uncertainty for developers and consumers about applicable VAT rates.
- The tax administration allowed proactive application of the new 6% rate if the program law’s conditions were met, with specific wording required in sales agreements.
- This provisional arrangement was only valid if the program law was ultimately approved; otherwise, users risked having to pay an additional 15% VAT.
Source: blogitaa.be
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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