Optional VAT rental – condition for VAT deduction


In a communication published on 9 January 2019, the administration laid down certain conditions concerning the deduction of VAT which could not be deducted before the entry into force of the law. In practical terms, this is the VAT due on the costs of architects, studies, demolition, stabilisation and construction incurred before the entry into force of the law, i.e. on 1 January 2019.

In order to deduct this VAT the following conditions will be applicable:

  • Transmit an inventory of invoices to the administration.
  • VAT can only be deducted by charging it against the VAT due. In the event of a deductible VAT balance at the end of 2019, this balance may be fully deducted in the last VAT return for 2019.

Note: It should also be noted that in this commentary, the administration refers to subsoil and surface stabilization work, which goes a little further than the text of the bill and could be used for some projects.

We are at your disposal to examine the modalities of VAT deduction, in particular if you have already deducted VAT or if you have deductible VAT amounts prior to 2016.


Contact details
  • Lionel Wielemans
    PwC | Director
    Direct: +32 2 7104460 | Mobile: +32 477 698479
    Email: lionel.wielemans@pwc.com
    PwC Tax Consultants
  • Manuel Van Der Veken
    PwC | Director
    Direct: +32 2 7104404 | Mobile: +32 473 910249
    Email: manuel.van.der.veken@pwc.com
    PwC Tax Consultants*
  • Tim Van Sant
    PwC Legal | Advocaat-Vennoot/Avocat Associé
    Direct: +32 (0)2 7107821| Mobile: +32 (0)470775718
    Email: tim.van.sant@pwc.com
    PwC Legal bcvba