- Tax Appeals Board Decision No. SKNA12-2024-16 clarifies voluntary VAT registration by notification
- Taxpayer sublet first floor of building to a restaurant
- Taxpayer not entitled to input deductions for rent and tenant adaptations for sublet
- Taxpayer claimed subletting was voluntary registration by notification under VAT Act
- Tax Appeals Board agreed with Secretariat’s recommendation to deny deductions
- Leasing of real estate exempt from VAT from sixth period of 2018 to second period of 2021
- Agreement didn’t state subletting was subject to VAT
- Taxpayer not entitled to deductions as there was no active choice to apply VAT
Source: news.bloombergtax.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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