Belgium: Circular on lowering the VAT Rates on house demolition and reconstruction

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The Belgian Ministry of Finance issued Circular 2022/C/45 on 2 May 2022, declaring the extension of the VAT rate reduction for the demolition and reconstruction of homes throughout the Belgian territory. 


The Circular states that the extension was granted in consideration of the necessity for energy-efficiency upgrades in Belgium’s elderly dwelling stock in view of the country’s long-term requirement for energy supply independence. The circular covers: 


  • A temporary 6% reduced VAT rate for the demolition and reconstruction of homes within the Belgian territory will be extended to 31 December 2023. 
  • A preventive measure for tax evasion due to the cut-off date extension of reduced vat rate from 1 July 2022 to 1 July 2023. 


It should be highlighted that the extension does not alter the original measure’s wording. 


Source: eservices.minfin.fgov.be

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