Important deadlines for VAT in relation to real estate transactions

• If a buyer or seller chooses to buy or sell a property with VAT, the buyer must issue a written statement to the seller and the Tax Authority within four weeks after the end of the fiscal year following the year in which the property was delivered.
• The statement must show that the buyer has used the property for 90% (sometimes 70%) or more for taxable activities in both years.
• For a taxable sale in 2022, the statement must be issued before January 29, 2024.
• If the 90% (sometimes 70%) criterion is no longer met for a taxable rental property, the tenant must notify the landlord and the Tax Authority within four weeks after the end of the year.
• The landlord should verify if the tenant still meets the 90% (sometimes 70%) criterion and if not, whether they have notified.

Source: fiscount.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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