VAT rate of 6% remains applicable for demolition-reconstruction residential projects for the letting market
In late 2023, the government significantly reduced the ability to apply the reduced VAT rate of 6% to demolition-reconstruction housing projects by limiting the benefit of the reduced rate to projects undertaken by individuals, except when leasing to a social housing agency. This had caused significant concern in the already financially pressured sector. As a
Reduced VAT rates for online newspapers, magazines and e-books have been approved in last session of the Federal Parliament
As from 1 April 2019 reduced VAT rates for online newspapers, magazines and e-books are applicable in Belgium. The EU Council has agreed in October 2018 on a VAT Directive to allow the EU Member States to apply a reduced (or even 0%) VAT rate to electronic publications, in order to modernise VAT for the digital economy
