A man and a woman have a partnership. They will have a house built in 2019. The construction company issues the invoices in their name. On July 17, 2020, the partnership leases part of the roof of the house to the woman for the installation and operation of solar panels. In this case, taxed rental has been chosen. In its VAT returns for the second, third and fourth quarters of 2019, the partnership claims VAT refund on the construction of the roof of the house. In 2020, it will also reclaim the VAT on the purchase and installation of the solar panels. The refund is initially granted, but on closer inspection, the tax inspector still imposes additional assessments.
Source: fiscount.nl
