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"
- Court Ruling: Applicability of Reduced VAT Rate to Stairlifts under Dutch and EU Law
- What about VAT for private use of a car in the latest VAT return?
- Update on Turnover Tax Decree Regarding Reduced VAT Rate Effective January 1, 2026
- Updated Explanatory Decision on Scope and Application of Table I, Dutch VAT Act, Effective 2026
- Dutch Hospitality Prices to Rise 4% in 2026 Amid VAT Hike and Growing Debt Concerns
