With effect from April 1, 2022, and provisionally until December 31, 2023, the legislator will introduce a VAT reduction to 6% (Article 1quater/1 Royal Decree 20) for (equivalent) work in immovable property consisting of the supply with installation of :
- photovoltaic solar panels on or in the immediate vicinity of homes;
- thermal solar panels and solar water heaters in, on or in the immediate vicinity of homes;
- heat pumps in, on or in the immediate vicinity of homes.
Source BTW-lijn