VAT forms on demolition and reconstruction are finally here: what do you need to know?

Good news: the long-awaited forms for the final settlement demolition and reconstruction are finally available on MyMinFin. But what does this mean for you as a business owner or builder? We explain in a handy FAQ format.

1. What forms are we talking about?

It involves the forms 111 - version July 1, 2025. These documents are necessary to apply the reduced VAT rate of 6% for projects of demolition and reconstruction.

Depending on the situation, the following forms are involved:

• In case of immovable work:
  • No. 111/1-1 July 2025 for demolition and reconstruction of housing intended for own occupancy;
  • No. 111/2-1 July 2025 for demolition and reconstruction of housing intended for long-term social rental;
  • No. 111/5-1 July 2025 for demolition and reconstruction of dwellings designated for long-term private hire;
• In case of deliveries:
  • No. 111/3-1 July 2025 for supplies of refurbished houses

2. Why is this important?

Without this form, you cannot correctly apply the reduced VAT rate. That means you may have to 21% VAT paid instead of 6%: a significant difference on your construction budget.

Also read: Demolition and reconstruction at 6% VAT: everything you need to know about the new rule from July 1, 2025

Through a temporary administrative tolerance the reduced rate could already be applied in the past, provided that mention of a specific statement on the invoice or in the sales agreement/authentic instrument in case of deliveries. Although this tolerance still runs until the end of the year, it is appropriate to still use the correct forms.

3. Where do I find the form?

The form is available at MyMinFin. A practical roadmap for submission can be found on the website of the FPS Finance. After submission of the statement, a receipt notification in MyMinFin.

4. Who should submit this form?

In case of contracting services statement must be submitted by the builder. The copy of the acknowledgement of receipt by the FPS Finance then deliver the copy of the acknowledgement of receipt by the FPS Finance to your contractor performing works in real estate.

In case ofselling newly erected homesthe statement is made by the seller/contractor. However, the buyer should also co-sign this statement.

5. What if I already filed a statement in the past?

In case of contracting services/real estate works you as a building owner may have already submitted a declaration before July 1, 2025 under the old (transitional) regulation. In that case, you are not required to submit a new declaration. However, if the construction project started only recently (being after July 1, 2025), then it is advisable to submit a new statement to file (even if a statement was previously filed). This may be important, for example, in assessing the concept of sole residence.

If a sales project already enjoyed the reduced VAT rate on the basis of the transitional measure, and (i) you already filed a declaration 111/3 and (ii) as of July 1 you also meet the new conditions of a.o. maximum habitable area of 175 m2; then the reduced VAT rate of 6% can be permanently applied on the condition that a new declaration 111/3-1 July 2025 is filed. The buyer's declaration (attached) must also be completed and signed again. However, it is not required that the original sales agreement or authentic deed be supplemented by an additional declaration.

6. By when should this be done?

Builders and sellers should be as quick as possible, and no later than January 31, 2026, take the necessary steps to submit the missing statements through MyMinFin. It is recommended to stop using the tolerance and thus submit the statement through the portal.