If an immovable property is used both for services for which there is a right to deduct input tax and for services for which that right does not exist, the deductible VAT must be calculated on the basis of the turnover ratios (pro rata or actual use. on this matter.
Source EFK
Latest Posts in "Netherlands"
- Industry Pension Fund May Partially Deduct VAT on Execution Costs for Employee Services
- VAT exemption for debt counselling as of Jan 1. 2026
- Senate accepts bill to retain reduced VAT rate on culture, media and sports
- VAT on residential rent by foreign temporary workers not deductible
- Dutch Court Rules Outsourced Payment Processing Qualifies for VAT Exemption
