Faq

As of July 29, 2025, the reduced VAT rate of 6% will no longer apply to the supply and installation of heating systems that run on fossil fuels such as gas, oil, coal, or peat. The standard VAT rate of 21% will then apply to these systems and their specific components.

WHICH APPLIANCES ARE COVERED BY THIS NEW REGULATION?

The change applies to, among others:

- Gas fireplaces

- Gas stoves

- Oil-fired boilers

- Gas-powered central heating systems

- Gas or oil convectors

Specific components such as flue gas exhaust systems, burners, gas pipes, control modules, etc., will also be subject to the 21% VAT rate if they are part of a fossil fuel heating system.

Does this also apply to wood-burning appliances?

The new regulation applies only to appliances that run on fossil fuels. Wood-burning fireplaces, wood stoves, and other biomass-based appliances remain subject to the existing VAT rules and are still eligible for the reduced rate.

Will maintenance and repairs remain subject to the 6% VAT rate?

Maintenance and repairs of existing appliances (older than 10 years) will continue to be subject to the 6% VAT rate, even if they are fossil fuel systems.

What about gas pipes or radiators?

Gas pipes specifically intended for fossil fuel appliances fall under the 21% VAT rate. Non-specific elements such as underfloor heating, radiators, circulation pipes, and thermostats may still be installed at the 6% VAT rate under certain conditions—provided they are also compatible with renewable technologies.

WHAT ABOUT INVOICING?

An important transitional measure applies for those who signed a quote before the VAT rate change. In some cases, you may still apply the reduced VAT rate of 6%, even after July 29, 2025.

This is only possible if the following conditions are met:

- The agreement was signed before July 28, 2025 (for renovation works).

- Or before June 30, 2025 (for the delivery of rebuilt homes).

- The VAT becomes due no later than June 30, 2026.

Which documents are considered valid proof?

To qualify for the reduced VAT rate, you must have clear documentation proving that the conditions have been met:

- A signed quote dated before July 28, 2025.

- A payment receipt dated before that date, referring to the relevant quote.

- An (advance) invoice issued before July 28, 2025.

Note: Without valid proof, or if the VAT becomes due after June 30, 2026, the new VAT rate of 21% will automatically apply.

Would you like guidance tailored to your project? The JDB team is happy to assist you with stylish fireplace and interior solutions, along with expert advice.