What does this mean?
Since 1 July 2025, developers and sellers can make use of the permanent regime allowing a 6% VAT rate for certain demolition and reconstruction works. To benefit from this regime, the applicable Form 111 must be submitted, depending on the intended use of the reconstructed dwelling.
Previously, a tolerance period applied while the digital version of the forms was being developed.
Submission deadline
The tax authorities consider the submission of these forms to be an important formal requirement. In principle, they must be filed before VAT becomes chargeable. In practice, this often means: before invoicing or payment takes place (tolerances apply in case of sales).
A tolerance period previously applied pending the digitalisation of the forms (for the period from 1 July 2025 until now). The forms are now officially available and must be submitted as soon as possible, and no later than 31 January 2026, via MyMinfin.
How to submit the forms?
1. Log in to MyMinfin.be using your eID or itsme®.
2. Go to the ‘My interactions’ tab.
3. Click ‘Fill in a form’.
4. Select ‘VAT’ under ‘Theme’ and click ‘Search’.
5. Choose the correct form depending on the purpose of the dwelling:
- 111_1-01/07/2025: Demolition and reconstruction (own residence)
- 111_2-01/07/2025: Demolition and reconstruction (social rental)
- 111_3-01/07/2025: Demolition and reconstruction (supply)
- 111_5-01/07/2025: Demolition and reconstruction (long-term private rental)
6. Click ‘Show form’.
7. Complete the form in full.
8. Click ‘Submit’.
After submission, the confirmation of receipt will appear under the ‘My documents’ tab in MyMinfin.