{"id":17083,"date":"2025-01-20T18:33:35","date_gmt":"2025-01-20T17:33:35","guid":{"rendered":"https:\/\/www.accountable.eu\/?p=17083"},"modified":"2025-08-18T10:58:13","modified_gmt":"2025-08-18T08:58:13","slug":"vat-co-contractor-scheme","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/vat-co-contractor-scheme\/","title":{"rendered":"The VAT co-contractor scheme: when and how to apply it?"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>In Belgium, most self-employed people need to charge VAT on all products and services they provide. But there\u2019s one exception: when you invoice as a \u2018co-contractor\u2019, the VAT is reverse charged, meaning you don\u2019t charge it to your customers. But how does the VAT co-contractor scheme work and under what conditions can you apply it? Find out below.<\/strong><\/p>\n\n\n\n<h2 id=\"what-is-a-vat-co-contractor\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>What is a VAT co-contractor?<\/strong><\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The VAT co-contractor scheme is a specific concept within the Belgian VAT regime which only applies in the case of <strong>work on real estate<\/strong> <strong>involving&nbsp;two parties subject to VAT.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">In other words,&nbsp;<strong>thanks to the co-contractor system, a self-employed person subject to VAT does not have to charge VAT for work on the real estate of a client who is subject to VAT.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The idea is to&nbsp;<strong>transfer the responsibility of paying VAT from the contractor to the customer.&nbsp;<\/strong><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/vat-reverse-charge\/\"><strong>The VAT is therefore reverse charged to the customer or buyer.<\/strong><\/a><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Is the concept of the VAT co-contractor scheme not fully clear yet? No worries. Below, you\u2019ll find the rules of the system and concrete examples to help you better understand it.<\/p>\n\n\n\n<h2 id=\"in-what-cases-can-the-vat-co-contractor-scheme-be-applied\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>In what cases can the VAT co-contractor scheme be applied?<\/strong><\/h2>\n\n\n\n<h3 id=\"condition-1-work-on-real-estate\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>Condition 1: work on real estate<\/strong><\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The concept of VAT co-contractor can only be applied to a&nbsp;<strong>contract related to work on real estate.<\/strong> This includes a multitude of services, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">installation of a new roof or new facade or floor covering;<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">painting work;<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">construction work, such as the extension of a building;<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">installation of an electric charging station or sanitary facilities, such as a heat pump or air conditioning;<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">installation of parking spaces, an entrance or a terrace;<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">electrical work;<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">all kinds of renovation, repair and maintenance work on a building.<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Which services are not covered by the VAT co-contractor scheme?<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The VAT co-contractor scheme cannot be applied to the&nbsp;<strong>installation of devices that are not fixed to the building or the ground<\/strong>&nbsp;(e.g. a washing machine, lighting, printer, etc.).<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Also, as a self-employed person, you can\u2019t reverse charge the VAT if you&nbsp;<strong>supply something without installing or placing it.<\/strong> In these cases, you need to charge the standard VAT rate on the product supplied.<\/p>\n\n\n\n<h3 id=\"condition-2-professional-purposes\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>Condition 2: professional purposes<\/strong><\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">You can only invoice as a VAT co-contractor if you carry out work on <strong>real estate being used for professional purposes.<\/strong> Buildings used partially to carry out a self-employed activity are also eligible.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The VAT co-contractor scheme therefore applies as much to a&nbsp;<strong>building<\/strong>&nbsp;in the name of a company as to a private residence that a&nbsp;<a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/choosing-business-structure-self-employed\/\"><strong>self-employed sole trader or company<\/strong><\/a>&nbsp;has partially converted into an&nbsp;<strong>office or store.<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Below, you can find concrete examples of invoicing for buildings used for professional and mixed purposes as a VAT co-contractor.<\/p>\n\n\n\n<h3 id=\"condition-3-subject-to-vat\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>Condition 3: subject to VAT<\/strong><\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">You can only apply the concept of VAT co-contractor if&nbsp;<strong>both you and your customer are subject to VAT.<\/strong> This means you must both be submitting&nbsp;<a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/submit-vat-return-intervat\/\"><strong>periodic VAT returns<\/strong><\/a><strong>.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>What about companies exempt from VAT?<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The reverse charge linked to the VAT co-contractor scheme is intended for entrepreneurs subject to VAT in Belgium. If you\u2019re exempt from VAT, for example, because you\u2019re subject to the\u00a0<a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/vat-exemption-small-business\/\"><strong>VAT exemption scheme for small businesses<\/strong><\/a>\u00a0or you carry out an activity that is exempt from VAT, it\u2019s therefore not possible to <strong>reverse the VAT.<\/strong> <\/p>\n\n\n\n<h2 id=\"what-are-the-advantages-of-the-vat-co-contractor-scheme\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>What are the advantages of the VAT co-contractor scheme?<\/strong><\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>For the seller<\/strong>&nbsp;(most often an entrepreneur), creating an invoice according to the co-contractor scheme has&nbsp;<strong>no advantages.<\/strong> You don\u2019t charge VAT, you don\u2019t collect VAT from your customer, and you therefore don\u2019t pay VAT back to the State for this invoice.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">However, the VAT co-contractor system has advantages <strong>for the customer.<\/strong>&nbsp;First of all, you don\u2019t have to pay VAT to the contractor and then recover it through your periodic VAT return. That\u2019s <strong>good news for your cash flow,<\/strong> especially if you\u2019re taking your first steps as a self-employed person.<\/p>\n\n\n\n<h2 id=\"reverse-charging-vat-examples-of-invoicing-with-the-co-contractor-scheme\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>Reverse charging VAT: examples of invoicing with the co-contractor scheme<\/strong><\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">As you\u2019ve seen above, the VAT co-contractor scheme&nbsp;<strong>applies to real estate that\u2019s used in whole or in part for professional purposes.<\/strong> But how do you actually draw up an&nbsp;<strong>invoice where the VAT is reverse charged?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Here are some practical examples that can help you draw up your VAT co-contractor invoices and add them correctly to your accounting.<\/p>\n\n\n\n<h3 id=\"example-1-co-contractor-for-100-professional-use\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>Example 1: co-contractor for 100% professional use<\/strong><\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">As a self-employed individual or company, you have painting work done in the office that you use&nbsp;<strong>exclusively for your self-employed activity.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The painter who paints your office can therefore draw up a&nbsp;<strong>co-contractor invoice<\/strong>&nbsp;without VAT. For example, if the total cost of the work is \u20ac10,000, you will pay \u20ac10,000 (as a customer who is subject to VAT).<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The VAT&nbsp;<strong>is reverse charged and is therefore not shown on the invoice.<\/strong> Usually, as a customer, you need to pay VAT and then later, declare it. But in this case, since it\u2019s a&nbsp;<strong>zero-sum transaction,<\/strong> there is no VAT to pay to the VAT authorities.<\/p>\n\n\n\n<h3 id=\"example-2-reverse-charged-vat-for-mixed-use-real-estate\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>Example 2: reverse charged VAT for mixed use real estate<\/strong><\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">You can apply the VAT co-contractor scheme on&nbsp;<strong>your home if the property is used for both professional and private purposes, i.e. mixed use.<\/strong> Let&#8217;s say you&#8217;re having painting work done on your office, but also on the rest of your house.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">In this example, we\u2019ll assume 25% professional use (\u20ac2,500) and 75% private use (\u20ac7,500).<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">The painter&nbsp;<strong>splits his invoice<\/strong>&nbsp;so that the <strong>VAT co-contractor concept can be applied to<\/strong>&nbsp;<strong>the work done in the part used for professional purposes.<\/strong> For the work done in the private part of the building, the painter will charge VAT as standard.&nbsp;<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">As a customer, you\u2019ll therefore pay \u20ac2,500 (with reverse-charged VAT) via your company for the work done in your office and \u20ac7,500 + 21% VAT, or \u20ac9,075 for the painting work done in the rest of the property.&nbsp;<strong>You&nbsp;cannot recover this VAT.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">\ud83d\udca1&nbsp;<strong>Accountable tip:<\/strong>&nbsp;Are you unsure about the VAT rate to apply?&nbsp;<a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/vat-rate-belgium\"><strong>Check out our article on the different VAT rates applied in Belgium<\/strong><\/a><strong>.<\/strong> In certain situations, the work is invoiced at&nbsp;<strong>a VAT rate of 6%,<\/strong> which can represent a significant saving. However, this VAT rate cannot&nbsp;<strong>be combined with the co-contractor system.<\/strong> You therefore can\u2019t reverse charge the VAT if it\u2019s invoiced at 6%.&nbsp;<\/p>\n\n\n\n<h2 id=\"what-information-should-be-added-to-a-vat-co-contractor-invoice\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>What information should be added to a VAT co-contractor invoice?<\/strong><\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Previously, the following statement was sufficient: \u2018Self-assessment of VAT in accordance with Art. 20 of Royal Decree No. 1.\u2019 (\u00ab&nbsp;Autoliquidation de la TVA conform\u00e9ment \u00e0 l\u2019art.&nbsp;20 de l\u2019AR n\u00b0&nbsp;1&nbsp;\u00bb \/ \u2018Btw verlegd volgens art. 20 KB nr. 1.\u2019)<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>However, now you need to indicate a more detailed note on your invoice:<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong><em>French<\/em><\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><em>\u00ab&nbsp;Autoliquidation :&nbsp; En l\u2019absence de contestation par \u00e9crit, dans un d\u00e9lai d\u2019un mois \u00e0 compter de la r\u00e9ception de la facture, le client est pr\u00e9sum\u00e9 reconna\u00eetre qu\u2019il est un assujetti tenu au d\u00e9p\u00f4t de d\u00e9clarations p\u00e9riodiques. Si cette condition n\u2019est pas remplie, le client endossera, par rapport \u00e0 cette condition, la responsabilit\u00e9 quant au paiement de la taxe, des int\u00e9r\u00eats et des amendes dus. (AR 26.10.2022, MB 10.11.2022, ed. 2, 10.11.2022, art. 13).&nbsp;\u00bb<\/em><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Dutch<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><em>\u2018Verlegging van heffing. Bij gebrek aan schriftelijke betwisting binnen een termijn van \u00e9\u00e9n maand na de ontvangst van de factuur, wordt de afnemer geacht te erkennen dat hij een belastingplichtige is gehouden tot de indiening van periodieke aangiften. Als die voorwaarde niet vervuld is, is de afnemer ten aanzien van die voorwaarde aansprakelijk voor de betaling van de verschuldigde belasting, interesten en geldboeten (AR 26.10.2022, MB 10.11.2022, ed. 2, 10.11.2022, art. 13).\u2019<\/em><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>English<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><em>\u2018Self-assessment: In the absence of a written objection, within one month of receipt of the invoice, the customer is presumed to acknowledge that he is a taxable person required to file periodic returns. If this condition is not met, the customer will assume, in relation to this condition, responsibility for the payment of the tax, interest and fines due. (AR 26.10.2022, MB 10.11.2022, ed. 2, 10.11.2022, art. 13).\u2019<\/em><\/p>\n\n\n\n<h2 id=\"managing-your-admin-yourself-as-a-co-contractor-its-perfectly-possible\" class=\"wp-block-heading font-degular scroll-mt-32\"><strong>Managing your admin yourself as a co-contractor, it\u2019s perfectly possible!<\/strong><\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">As a sole trader, do you handle your accounting yourself? There\u2019s no need to worry about the obligations related to the VAT co-contractor scheme. An&nbsp;<strong>accounting program<\/strong>&nbsp;like Accountable helps you to properly manage all your administrative obligations.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">For example, Accountable lets you opt for a 0% VAT rate on your invoices and to select the reason \u2018Co-contractor reverse charge\u2019. We make sure that the&nbsp;<strong>mandatory text&nbsp;<\/strong>mentioned above appears&nbsp;<strong>automatically on your invoice.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">And what about adding a purchase invoice with reverse-charged VAT as a <a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/deductible-expenses\/\"><strong>deductible business expense<\/strong><\/a>&nbsp;in the application? Here too, you can indicate that it\u2019s a \u2018co-contractor expense\u2019. Our software&nbsp;<strong>will classify it in the correct category and automatically take it into account in your VAT return.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">\u2728&nbsp;&nbsp;<a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/onboarding.accountable.eu\/en\"><strong>With Accountable, it\u2019s easy to manage your finances<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Belgium, most self-employed people need to charge VAT on all products and services they provide. But there\u2019s one exception: when you invoice as a \u2018co-contractor\u2019, the VAT is reverse charged, meaning you don\u2019t charge it to your customers. But how does the VAT co-contractor scheme work and under what conditions can you apply it? [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":15486,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[275],"tags":[422],"class_list":["post-17083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-vat-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>When and how to apply Belgium\u2019s VAT co-contractor regime - Accountable<\/title>\n<meta name=\"description\" content=\"Under Belgium\u2019s VAT co-contractor scheme, VAT is reverse charged and you don\u2019t have to charge it to your client. 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