On 15 June 2018, a man and his wife bought a plot of land on which he had a house built. The house was completed on April 12, 2019. From 22 July 2020 he will occupy his home. Eight non-integrated solar panels have been installed on the roof of the house. According to the invoice submitted by him, € 881 VAT was charged for the purchase and installation of the solar panels. The refund requested was granted by the tax authorities. He then appealed for an additional refund of € 4,272. This concerns part of the VAT that, according to the man, was charged to him in connection with the construction of the house. The IRS rejected the appeal.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Tax Plan 2026: Reduced VAT Rate for Culture, Media, and Sports Retained
- No Reduced VAT Rate for Nightclub Entry Fees with DJ Performances, Court Rules
- Proposed VAT Revision Rules for Renovation Services Starting 2026: Key Changes and Implications
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
