6% VAT in Belgium: conditions, examples and mistakes to avoid

The reduced 6% VAT rate on renovation works is the most-used tax benefit in Belgium for individuals. On a €20,000 job, that is a €3,000 saving compared to the standard 21% rate. Yet half of VAT disputes in construction stem from a misapplication of the conditions. Here is the clear rule in 2026.

The 4 cumulative conditions

For a job to qualify for the 6% rate, the 4 following conditions must be met simultaneously:

1. Private dwelling

The property must be a private dwelling, that is:

• Single-family house occupied by the owner or a tenant
• Apartment used as a primary or secondary residence
• Student accommodation (under certain conditions)

Excluded: offices, commercial premises, agricultural buildings, hotel surfaces, and any part of a building used for non-residential purposes.

2. Building over 10 years old

From January 1, 2024, the minimum age moved to 10 full years on the invoice date. Concretely, a home first occupied in 2014 becomes eligible on January 1, 2025.

To check the age: first occupancy corresponds to the date of acceptance report or first registration in the population register. In doubt, ask your municipality.

3. Transformation, renovation or improvement works

Eligible:

• Total or partial renovation (interior, exterior)
• Insulation and energy improvement works
• Replacement of frames, doors, roofs
• Installation of heating, sanitary, electrical systems
• Conversion of attics or cellars
• Embellishment works (paint, tiling, parquet)

Excluded:

• Construction of a new building (rate 21%)
• Major extension (more than 50% of the surface or significant volume increase)
• Pure garden works (landscaping, isolated wooden terrace)
• Purchase of non-built-in appliances (fridge, washing machine)

4. Carried out by a BCE-registered contractor

The contractor must be registered at the Crossroads Bank for Enterprises with a NACE activity matching the works. See our article verify a BCE pro before signing.

The mandatory mention on the invoice

To apply the 6% rate, the contractor MUST include this mention on the quote and the invoice:

"VAT at 6% pursuant to no. XXXVIII of table A of the annex to royal decree no. 20 of 20.07.1970. Failing written contestation within one month from receipt of the invoice, the customer is deemed to acknowledge that the conditions for application of the reduced rate are met."

Without this mention, a VAT audit can re-rate the invoice at 21% and the contractor will be reassessed.

Tip: On Batizzy, this mention is added automatically by our quote editor as soon as the conditions are validated in the customer form.

Worked examples 2026

Example 1: kitchen renovation €8,000 ex VAT

Brussels home built in 2010, owner-occupier.

	Rate 21%	Rate 6%
Ex VAT	€8,000	€8,000
VAT	€1,680	€480
Incl VAT	€9,680	€8,480
Saving rate 6%		€1,200

Example 2: roof insulation €4,500 ex VAT

Liège home built in 1985, owner-occupier.

	Rate 21%	Rate 6%
Ex VAT	€4,500	€4,500
VAT	€945	€270
Incl VAT	€5,445	€4,770
Saving rate 6%		€675

Combinable with the Wallonia Habitation grant (up to €50/m²) and the 25% audit bonus.

Example 3: 30 m² extension €65,000 ex VAT

Home built in 2000, extension increasing the surface by more than 50%.

	Applicable rate
Construction of extension	21% (new building)
Works in the existing part	6% (renovation)

The contractor must split the items on the invoice. This split is often disputed. Ask for a quote that clearly separates the 2 items.

Common mistakes

1. Invoice without reduced-VAT mention

Without the exact mention, you are at risk of reassessment. Refuse any invoice that does not carry the official wording.

2. Non-matching NACE activity

A pro registered as "tiler" who invoices you for plumbing at 6% is in breach. Check that the invoiced works correspond to a registered activity. On the BCE, the NACE codes are publicly visible.

3. Confusion with garden works

Purely outdoor works (wooden terrace, fence, landscaped garden) are not eligible for 6%, unless they are inseparable from works on the building (e.g.: waterproofing of a terrace above a lived-in room).

4. Building exactly 10 years old

The threshold is strict. If the invoice predates the 10-year anniversary, the 21% rate applies. Shift invoicing by a few days if needed.

5. Spanning works across the threshold

If works begin before the 10-year threshold and end after, the invoice date is what counts. So you can start a job before 10 years and have the invoice issued once the threshold is crossed.

Special case: B2B reverse charge (cocontractor)

When you are yourself a VAT-registered self-employed person and have works carried out in your business premises:

• The pro invoices you ex VAT (without VAT)
• You declare the VAT in your quarterly return

This is the "cocontractor" or "reverse charge" regime. Mandatory mention on the invoice:

"Reverse charge. Cocontractor. VAT to be paid by the recipient."

On Batizzy, this regime is handled natively: you tick the "VAT-registered customer" box and the quote switches to cocontractor mode.

How Batizzy automates VAT compliance

Our quote editor:

• Auto-checks the building's age (postcode + year input)
• Applies the right rate based on ticked conditions
• Adds the exact legal mention
• Handles B2B cocontractor
• Generates a compliant PDF ready for Peppol

Start my project and get compliant quotes.