- 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.
Source: nlfiscaal.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.
