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I rent premises, do I have to pay VAT? How?

Find out about VAT to be applied to the rental of premises

The following leases are not exempt from the tax, and the lessor must charge VAT at 21%:

  • Leases of premises, offices, industrial buildings, rooftops or façades for antennas or advertising signs.

  • Leases of garages and storage rooms not attached to dwellings or not rented together with dwellings.

  • Leases of buildings used for livestock farming independent of land use.

  • Leases of land for the parking of vehicles, warehousing and storage of products (except agricultural products), installation of elements of a business activity, exhibitions and advertising.

The lessor must file form 303, for which the following help service is available:

Help with Form 303 for lessors

Example: the lease of the roof of a residential building for the installation of a mobile telephone antenna is subject to VAT. The community of owners must declare and pay the corresponding VAT.