Evidence for 6% VAT on Belgian Residential Renovations

The reduced 6% VAT rate can apply to qualifying renovation and repair work on a private dwelling, but an old “6% certificate” is not a shortcut to the correct answer. The contractor should verify the project conditions, record the customer information and use the current invoice statement required for the situation.

This guide is a practical control process, not individual tax advice. Check unusual or mixed cases with FPS Finance or your accountant before invoicing.

Start with the dwelling and its use

Confirm when the dwelling was first occupied and how it will be used after the work. The established renovation regime generally concerns private dwellings that have been in use for at least ten years. Mixed private and professional use can require a split treatment, especially when the work relates only to professional rooms.

Keep the customer’s information and supporting communication in the project file. Do not rely on a dropdown value with no explanation of who selected it or why.

Check the work and supply together

The nature of the work and the way materials are supplied both matter. Materials bought directly by the customer, a supply without installation and excluded items do not automatically follow the rate used for qualifying installed work.

Break the quotation into clear work items. If different parts need different VAT treatment, split the prices rather than hiding them in one global line. The same material can receive a different treatment in another contractual context.

Do not reuse an obsolete certificate workflow

The historic signed certificate is often still found in templates and shared folders. Current practice relies on the prescribed invoice statement and on customer information kept with the file. A copied certificate does not correct an ineligible project, and a missing old form does not by itself decide the rate.

Use a current template supplied or confirmed by FPS Finance or your accountant. Record the version date so staff can see when a fiscal template needs review.

Pay attention to fossil-fuel heating work

Since 29 July 2025, specific components of central heating systems using fossil fuels generally fall under the standard 21% rate for work on immovable property. FPS Finance identifies boilers using gas or fuel oil and components that work exclusively with such a system. Components that can also operate with a non-fossil system may be treated differently when the other conditions are met.

The transition rules for certain older contracts concerned VAT that became chargeable no later than 30 June 2026. That date has passed, so it must not be used as a default exception for a new invoice. Split a mixed heating quote clearly; an undivided global price can change the treatment of the full line.

Keep quotation, evidence and invoice consistent

The invoice should match the approved quotation, actual work and recorded customer information. Review advances, progress invoices and credit notes as well as the final invoice. If the scope changes, create a traceable variation and reassess the affected rate.

A useful project record includes:

• the address and first-occupation information;
• private or mixed use of the dwelling;
• the customer’s capacity;
• clear descriptions of supplied and installed work;
• evidence and communication used for the decision;
• the invoice statement and VAT rate per line;
• who reviewed an exception and when.

Use a four-eye check for exceptions

Let the project lead confirm what was executed and let administration check the customer data, evidence and invoice wording. Escalate mixed use, unclear occupation dates, demolition and reconstruction, fossil-fuel heating, separate material sales and other exceptions to the accountant before sending the invoice.

Software can store rates and evidence, but it cannot decide whether a project meets the legal conditions. A template should reduce data-entry errors while keeping a responsible person in the approval flow.

Verify the current official position

The general Belgian rates are listed on the FPS Finance VAT rates page. For detailed renovation and fossil-heating conditions, consult the current FPS Finance housing guidance or your competent VAT office. Fiscal rules and interpretations change, so date the review in each exceptional file.