- The real estate decree on VAT has been updated with new changes.
- The decree provides rules and guidelines for the VAT treatment of property transactions.
- The interpretation of the decree by the tax authorities is not legally binding for entrepreneurs.
- One of the new changes is the approval for retroactive VAT-liable rental.
- Opting for VAT-liable rental has formal requirements that need to be met.
- Failure to meet these requirements can result in financial consequences for both the landlord and tenant.
- The new decree includes an approval for situations where the requirements for VAT-liable rental are met, but the formal opt-in process was not followed.
Source: fiscaalvanmorgen.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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