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Circular 2022/C/93: application of the reduced VAT rate of 6% in the case of demolition and reconstruction of private homes

Circular 2022/C/93 concerning an administrative concession in the context of the application of the reduced VAT rate of 6% in the case of demolition and reconstruction of private homes as a result of the severe weather

his circular relates to the duration of the concessions included in circular 2021/C/104 of 07.12.2021 on the application of the reduced VAT rate of 6% in the demolition and reconstruction of private homes following the severe weather that has affected various regions in our country in the course of the months of June and July 2021. This circular also supplements circular 2021/C/104 with regard to the cities and municipalities in Flanders that may be eligible for the aforementioned concessions.

Source Fisconet

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