Understanding VAT rates for gardeners and plant purchases
In Belgium, gardening and landscaping services are subject to different VAT rates. Depending on the nature of the services or purchases, VAT may be either 21% or 6%.
Find out how to plan your outdoor projects.
21% VAT
The standard rate for gardening and landscaping services
The standard VAT rate in Belgium is 21% and applies to most gardening work.
This includes the design, layout and maintenance of green spaces, as well as the installation of outdoor structures.
This rate covers services such as mowing, hedge trimming, pruning and garden creation.
Routine gardening services, whether regular or one-off, are subject to this 21% rate.
Even if you call in professionals for projects in private homes, outdoor improvements (e.g. planting or irrigation systems) do not benefit from tax breaks and are still taxed at this rate.
VAT
6%
A reduced rate for the purchase of plants
The reduced rate of 6% applies in Belgium to the purchase of plants and horticultural products.
This includes trees, shrubs, flowers, perennials, vegetable plants and seeds.
This measure aims to make horticultural products more accessible, encourage biodiversity and promote fairness in the horticultural sector.
However, this reduced rate of 6% only applies to the purchase of plants.
If you hire a gardener or landscaper to install the plants, the 21% rate will be applied to the services provided.
VAT
6%
Ancillary work eligible for vat reduction
Certain types of work are eligible for the 6% rate, but only under specific conditions.
The work must concern a residential building over 10 years old, and be linked to its renovation or maintenance.
For example, the renovation of a terrace adjoining the home may benefit from this reduced rate, provided it is directly linked to the house.
However, work to create or convert gardens and green spaces is not eligible for this reduced rate, even if the home is old.
The importance of transparency in quotations and invoices
For both private individuals and professionals, it’s essential to understand the applicable VAT rates before starting any work.
Gardening companies must provide detailed estimates that clearly specify the VAT rate for each type of service or purchase.
This helps to avoid unpleasant surprises and optimize the budget for your projects.
Always ask your gardener to differentiate between plant purchases and services in their invoices, so as to benefit from the most advantageous VAT rate.
And Plaisir vert?
Transparent, legally compliant services
At Plaisir Vert, we are committed to providing you with gardening and landscaping services that comply with current legislation.
Our landscaping and maintenance services are invoiced with full transparency on VAT rates, and we can help you purchase plants benefiting from the reduced VAT rate of 6%.
Contact us to beautify your green spaces on a budget.
Sources :
Information on SPF Finances: https: //finances.belgium.be/fr/particuliers/habitation/renovation-taux-tva#q2
