30 bis notification – compulsory for contractors on immovable property

The scope of 30bis:

• Work on immovable property, construction, metalworking, woodworking, electricity, cleaning and horticulture.

Which works must be declared?

• All projects with more than 1 subcontractor
• Projects with the contract value of min. € 5.000,00 (excl. VAT) with at least 1 subcontractor or works with the contract value of min. € 30.000,00 (excl. VAT) with or without a subcontractor
• Any works related to asbestos

Who should report?

• The notification must be done by the first contractor who is assigned the job by the client.
• Subcontractors on the working site have to notify the contractor above in the chain in writing.

When should the notification be done?

• Must be done before the start of the works.
• In case asbestos is present, at the latest 15 days before the beginning of the works.
• One must report once again when major changes related to the original declaration in the process occur.

Penalty for non-notification:

• 5% of the total amount of the works which were not reported, excl. VAT.
• Incomplete/incorrect reporting = flat-rate fee of € 150,00.

The Regulation concerning the joint and several liability and withholding and transfer duty of social security and tax debts remain unchanged.