- The new ATECO 2025 classification will be effective from April 1, 2025, replacing the previous ATECO 2007 table.
- The new classification may impact the application of the reverse charge mechanism in the construction sector.
- The reverse charge applies to cleaning, demolition, installation, and completion services related to buildings.
- The Revenue Agency’s Circular No. 14/2015 refers to specific ATECO codes to identify services subject to the reverse charge.
- The circular lists relevant ATECO 2007 codes, but it has not been updated to reflect the new ATECO 2025 classification.
- The new classification includes changes to the descriptions of activities, potentially affecting the application of the reverse charge.
- For example, the installation of electrical systems is now classified at a less detailed level, including activities not previously covered by the circular.
- The installation of safes and strongboxes is now included in “other completion and finishing works of buildings,” which was not previously covered by the circular.
- It is recommended to continue referring to the previous descriptions of activities until the circular is updated.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
