Four VAT rates apply in Belgium. The normal VAT rate is 21%. In addition, there are reduced VAT rates of 0%, 6% and 12%. You usually pay 6% or 21% VAT for painting and other renovations.
In some cases, the VAT rate of 6% applies to interior and exterior painting. In other cases, you pay the VAT rate of 21% for painting work. More about the conditions later. You pay VAT on the labor costs, on the material and/or on the final invoice.
Reduced VAT rate painting: 6%
As mentioned, in some cases you only pay the reduced VAT rate of 6% for painting in your home. We briefly discuss whichconditions you must meet:
- Your home is older than 10 years.
- Your home is used solely or mainly as a private home.
- The works are invoiced directly to the end user.
This VAT rate therefore does not apply if you buy the paint yourself or if you paint yourself. In addition, you must ensure that the painter/contractor is registered. If not, you still pay the full pot.
VAT rate painting new construction
For a new construction you pay 21% VAT. If you tear down a house and completely rebuild it, you pay incertain cities only 6% VAT on renovation work, such as painting.
Certain parties would like to lower the VAT rate for demolition and reconstruction throughout the country, or even lower the VAT rate for new construction. In the future, painting in a new building may be cheaper.
VAT rate painting business premises
You pay 21% VAT for painting in a commercial building. Unfortunately, there is no reduced VAT rate for painting in companies.
Separate rules also apply in a home that is used for more than 30% for professional purposes. If your home normally qualifies for the VAT rate of 6%, this can only be applied to the part that belongs to the private home. For painting in the professional part of the house you pay the full 21%.
Source Bouwadviseur.be
