A recent amendment of the law removes the traditional VAT building declaration that a client has to submit when building or renovating.
Until 19 August 2018, a builder had to submit the building declaration on form 1603, together with the invoices and the approved building plan, within three months of the date on which the cadastral income was notified at the latest.
With this recent amendment to the law, the client must provide specific information about the newly constructed building within the same three-month period, starting on 20 August 2018, by means of a new form. This form should simplify the application for both the client and the FPS Finance.
The model of the new form and the procedures for submitting it have yet to be laid down. This means that, for the time being, nothing needs to be done if the deadline of 3 months after the notification of the cadastral income has not expired on 20.08.2018, while the client has not yet spontaneously submitted the declaration 1063.
The amendment of the law does not alter the means of proof, control and supervision of the construction value in respect of VAT. They therefore remain identical to the previous proceeding.