How VAT applies to your construction work as a self-employed contractor
As a self-employed contractor in Belgium, correctly applying VAT (Value Added Tax) to your construction or renovation work is essential. The applicable VAT rate, 21% or the reduced 6%, depends on the type of work and the client’s situation. Getting it wrong can lead to costly penalties, so it’s crucial to know exactly when the reduced rate applies and how to document it properly.
This guide explains:
⚠️ Important: The standard VAT rate is 21%. Most construction works, including new buildings and commercial projects, are taxed at this standard rate. The reduced 6% rate only applies under specific conditions.
To legally apply the 6% reduced VAT rate, all the following conditions must be met:
Mandatory legal text to include in your invoices:
"VAT Rate: In the absence of a written dispute within one month of receiving the invoice, the client is presumed to acknowledge that:
(1) the works are carried out on a residential building whose first occupation occurred at least ten calendar years before the date of the first invoice for these works,
(2) that after completion, the building is used either exclusively or primarily as a private dwelling,
and (3) that the works are supplied and invoiced to a final consumer.
If any of these conditions are not met, the standard VAT rate of 21% will apply, and the client will be responsible for paying any additional VAT, interest, and applicable fines."
Type of work | Description | VAT rate |
Interior works | WC, shower, bath, sink connected to plumbing, built-in bathroom furniture, fixed fans/ventilators | 6% |
New electrical installation (wiring, sockets, etc.) | 6% | |
Lighting fully integrated into the ceiling | 6% | |
Fixed doorbells, fire detectors, anti-theft systems, intercoms | 6% | |
Central heating or air conditioning installation | 6% | |
Fixed stoves, radiators, individual heaters | 6% | |
Permanently connected electric convectors | 6% | |
Thermal insulation | 6% | |
Wall and floor coverings fixed or custom-fitted | 6% | |
Fireplace or open fire | 6% | |
Fitted kitchen (cabinets, sink, hood, etc.) | 6% | |
Sanding and varnishing parquet floors | 6% | |
Interior/exterior painting and wallpapering | 6% | |
Non-integrated lighting, removable lamps | 21% | |
Convectors plugged in only (not fixed) | 21% | |
Replacing appliances (e.g., built-in oven) | 21% | |
Exterior works | Façade renovation (plastering, brickwork, moss removal, jointing, sandblasting) | 6% |
Shutters, outdoor blinds | 6% | |
Attached veranda | 6% | |
Attached pergola | 6% | |
Attached terrace | 6% | |
Garage that is part of the home | 6% | |
Fuel tank removal (in a renovation context) | 6% | |
Garden works, fences, garden paths, pools, saunas, sheds, garden terraces | 21% | |
Maintenance | Chimney sweeping, unclogging pipes | 6% |
Elevator maintenance (even under contract) | 6% | |
Central heating maintenance (even under contract) | 6% | |
Pre-renovation cleaning (e.g., preparing surfaces) | 6% | |
Maintenance/repairs of 6%-eligible works | 6% | |
Routine household cleaning (vacuuming, mopping, window washing, etc.) | 21% |
Since January 1, 2022, you no longer need to have your client sign a declaration. Instead, you must include the legal statement above in every invoice.
👉 If the client does not dispute the invoice within one month, they are presumed to accept that the conditions are met.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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