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Construction and renovation

Invoice renovation work correctly at 6% VAT

The reduced 6% rate makes renovation cheaper, but you are responsible for applying it correctly. If the conditions are not met, the VAT authorities may recover the difference from you.

When can you charge 6% VAT?

Three conditions must all be met: the home was first occupied in a calendar year at least ten years before the first invoice; after the work it is used exclusively or mainly as a private home; and the work is performed for and invoiced to the final consumer, not another contractor. The rate covers work on immovable property, including alterations, repairs, maintenance and cleaning, and certain supplies with installation. Supply without installation usually attracts 21%.

Since 1 July 2025, demolition and reconstruction have had a separate permanent scheme with their own conditions, to discuss with your accountant. Since that date, installing or replacing fossil-fuel heating, such as a gas or oil boiler, attracts 21%, even in homes more than ten years old. Resolve doubts, including partly office use, before quoting: the quoted rate sets your client’s expectations.

In ProFactuur

How to do it, step by step

  1. 1

    Choose 6% per line

    Set VAT per invoice line to combine work at 6% with, for example, a supply without installation at 21%.

  2. 2

    Save the default rate per product

    Save recurring items as products with the correct rate so new quotes and invoices use it automatically.

  3. 3

    Add the mandatory wording

    Put the statutory reduced-rate wording in the invoice remarks or standard terms so it appears on every 6% invoice.

  4. 4

    Check the VAT summary

    In Reports, VAT, view turnover invoiced at 6% by period. This indicative overview helps your accountant prepare the return.

Example

Example: kitchen renovation with mixed VAT rates

A private client renovates the kitchen of a home built in 1985. Some appliances are supplied without installation.

Demolition, installation and connection (6%)€9,500.00
6% VAT€570.00
Refrigerator supplied without installation (21%)€1,200.00
21% VAT€252.00
Total excluding VAT€10,700.00
Total payable€11,522.00

ProFactuur calculates VAT separately for each rate and shows both amounts on the invoice, as required by law.

Mandatory wording and evidence

A separate client certificate was previously required. In most cases, invoice wording now suffices: the client is deemed to acknowledge the conditions unless they dispute them in writing within one month of receipt. It must refer to all three conditions: a home at least ten years old, private residential use and invoicing to the final consumer.

Keep the building year, pre-work photos and approved quote to demonstrate good faith during an inspection. Have your accountant check the exact wording once, then use it on every invoice.

Frequently asked questions

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