The cumulative conditions
All four must be met at once:
- The building is more than 10 years old at the date of the first invoice.
- It is used exclusively or mainly as private housing.
- The work is supplied and invoiced to the end user (owner-occupier, tenant, condominium).
- The invoice carries the statement confirming the reduced-rate conditions.
What is covered and what is not
Covered: plumbing, electrics, heating, sanitary ware, floor and wall coverings, joinery, insulation, and materials supplied and fitted by the contractor.
Still 21%: materials you buy yourself, pool maintenance, garden work, purely decorative non-incorporated items, and architect fees.
The Brussels demolition-and-rebuild case
A specific scheme allows 6% on demolition followed by reconstruction of a dwelling, under strict conditions of surface area, own occupation and duration. The file must be submitted before the tax becomes due.
This scheme changes regularly: have it confirmed by your contractor and accountant before signing.
Check the invoice before paying
A correct invoice shows the BCE/KBO enterprise number, the rate applied, the legal reduced-rate statement and itemised lines. Quotes and invoices generated by LinkinTech include this automatically, along with B2C, B2B and public-sector payment terms.