Tax Authority’s Position on Builder and VAT Fiscal Unity

Entrepreneurs can request a statement from the Tax Authorities regarding the application of the reverse charge mechanism and the liability for payroll tax debts as a self-builder.
The statement is signed by both the Inspector and the Receiver, and the qualification as a self-builder is determined by the criterion of ‘carrying out work in the normal course of business’.
The Inspector independently answers questions regarding the application of the reverse charge mechanism, while the Receiver determines the qualification as a self-builder.
In some cases, the Inspector may consider a VAT fiscal unity as a self-builder if one of its parts qualifies as such.
The Tax Authorities can consider a VAT fiscal unity as a self-builder, and the knowledge and activities of one part can be attributed to another part for this purpose.

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.