A VOF has bought a new-build home on which solar panels have been installed by someone other than the supplier of the home. 9.4% of the floor area (office) is rented to a bv. The non-integrated solar panels on the roof cover a surface of 48 m2. The interested party has requested a refund of 2/3 of the input tax paid for the acquisition of the house, all this because 2/3 of the electricity generated with the solar panels is supplied to the grid. The Tax and Customs Administration has permitted full deduction of input tax for the solar panels themselves, as well as a limited deduction of input tax for the acquisition of the home due to the rental of the study.
Source BTW jurisprudentie in Dutch
Latest Posts in "Netherlands"
- Mandatory E-Invoicing in the EU: What Does ViDA Mean for Your SME Clients?
- Dutch Tax Authorities Announce Major Changes to 13th Directive VAT Refund Procedure
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
- VAT OSS in the Netherlands: Managing Multi-Channel Marketplace Sales and Bookkeeping Challenges
- Cabinet Response to ViDA E-Invoicing and Digital Reporting Report Sent to House of Representatives
