VAT on building work by country
The rates offered in Belgium, France, Luxembourg and West Africa, reverse charge and the small business exemption.
You choose the rate of each line
On a quote or an invoice, the Usual rates for building work block lists your country’s rates and their condition. IVERNEXT never decides the rate: you choose the rate of each line after checking the condition with your customer.
When you choose a reduced rate, the matching legal mention is printed on the document.
Belgium
Standard rate of 21%. A 6% rate for renovating a private home first occupied at least ten years ago, when the work is invoiced to the end consumer; the mention that replaces the certificate is printed on the invoice.
Co-contractor scheme: when your customer is a VAT-registered business filing periodic returns, tick Reverse charge; the lines go to 0% and the mandatory mention is printed. Under the small business exemption, no VAT is charged and the document carries the mention of the special exemption scheme.
France
Standard rate of 20%. 10% for improving, fitting out or maintaining a home completed more than two years ago, and 5.5% for its energy renovation; the mentions from the official quote and invoice models (BOI-LETTRE-000280) are printed.
Reverse charge for building subcontracting: lines at 0% and the mention « Autoliquidation – TVA due par le preneur (article 283, 2 nonies du code général des impôts) ». Under the basic exemption (franchise en base): « TVA non applicable, art. 293 B du CGI ».
Luxembourg
Standard rate of 17%. 3% for a home used as the main residence, under the conditions and within the ceiling set by the Administration de l’enregistrement, des domaines et de la TVA (AED). Under the exemption: « TVA non applicable – Article 57bis de la loi modifiée du 12 février 1979 ».
West Africa
In Burkina Faso, Côte d’Ivoire and Senegal, IVERNEXT offers your country’s standard rate, 18%, and no reduced rate for building work until it has been checked against an official source. If your work falls under another scheme, have it confirmed by your tax adviser.
What Sira tells your customers
Sira can say whether your catalogue prices exclude VAT or whether you use the exemption scheme. It only mentions a rate, grant or subsidy if your FAQ gives it: write there what you apply, with its condition.