VAT Rate for Home Improvements: 10% or 21% Depending on Circumstances

• Consultation on applicable VAT rate for reform and improvement of qualities in a home
• 10% VAT rate applies when improvements are made by the promoter in a home under construction
• 21% VAT rate applies when improvements are made by the builder for the buyer directly
• Consultation involves modifications to a recently constructed home, including kitchen upgrades
• 10% VAT rate applies to deliveries of buildings suitable for use as homes
• Improvements by the promoter in a home pending delivery should be considered as part of the initial sales price
• 10% VAT rate applies to improvements made by the promoter in a home under construction
• Appliances will be taxed at 21% even if delivered with the home
• 10% VAT rate does not apply if improvements are made by the builder for the buyer directly
• VAT rate depends on whether improvements are made by the promoter or the builder for the buyer

Source: audiconsultores-etlglobal.com

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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