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Selling with VAT

Selling with VAT

  • I am selling my property. Can I charge the buyer VAT?

    If your property is new (see next question: When is a property ‘new’?), you can choose to sell the property with VAT (that is to say ‘with application of the VAT regime’) if you are not already professionally obliged to do so.

    You must inform the buyer of this and state it in the first written agreement (e.g. the preliminary contract of sale, referred to as the ‘compromis’ in Belgium) and/or the notarial deed.

  • When is a property ‘new’?

    A property is deemed to be new until 31 December of the second year following the year of first occupation or habitation.

    Example: a home that entered use for the first time in 2023 is new until 31 December 2025.

  • How much VAT do I have to charge the buyer?

    As the property is new, you must charge VAT at a rate of 21%.

  • Does the buyer still owe registration duty for the building?

    No. If you make the buyer pay VAT, he or she will no longer owe registration duty for the building.

  • What should I, as the seller, do vis-à-vis the VAT authorities?

    After the sale

    After the sale, you must submit a btw-aangifte 104.5 (104.5 VAT return).

    In the deed of sale, you must specify the tax office to which you will submit a bijzondere aangifte 104.5 (104.5 special return). You must also state the year in which the building was first occupied.

    Even if you have a business registration number for another activity and you sell new properties only occasionally, you still have to submit this 104.5 special return. You therefore cannot use your quarterly or monthly VAT return for this purpose.

    Only those who sell houses professionally do not have to submit a special return.

    You no longer need to file a 104.1 declaration if you are selling a new home with VAT.

    If you are the seller, you must now mention in the first written agreement (e.g., the preliminary sales agreement) and/or in the notarial deed that the sale is subject to VAT.

    If both parties agree, you can opt for a transfer with VAT applied at the time of the authentic instrument.

  • How and when should I submit the 104.5 special VAT return?

    You must submit the 104.5 return in triplicate to your local tax office. One copy will be returned with acknowledgement of receipt.

    You must submit the 104.5 return within one month of the VAT falling due in full. This will normally be within one month of having received the last payment from the buyer, but at the latest within one month of conveyance.

  • What VAT amounts should I include in the special VAT return 104.5 and when should I pay the VAT due?

    First of all, you must include the VAT amount received from the purchaser.

    In addition, you can deduct the VAT paid when the building is erected on the basis of your invoices.

    When you submit the 104.5 special return, you will receive an account number. You should immediately transfer the VAT due to that account.