In Belgium, a reduced VAT rate is applicable under certain conditions for an existing home. Details can be found on the official site belgium.be The bottom line is that only a licensed contractor or flooring contractor can bill at the reduced VAT rate when renovating homes older than 10 years. In that case, you agree with your installer that he will purchase the tiles at 21n you will re-invoice at 6%. When self-installing, the reduced VAT rate never applies.
