Reverse charge arrangement for cleaning hotel rooms

The Amsterdam Court of Appeal ruled that Y bv is not liable for VAT under the reverse charge mechanism and cannot mention it on its invoices.
VOF X, as the customer, is also not entitled to deduct the VAT.
Y bv provided staff to VOF X for cleaning hotel rooms, and VOF X deducted the turnover tax charged by Y BV. The court upheld the inspector’s decision that the reverse charge arrangement applies.
VOF X’s appeal was found to be unfounded, and the default fine was reduced due to exceeding the reasonable period.