Is Selling a Newly Built Home Subject to VAT?

• It is important to determine if VAT entrepreneurship is involved when selling real estate.
• VAT entrepreneurship can lead to VAT being due and/or VAT being deductible.
• The Arnhem-Leeuwarden Court ruled that the delivery of a house took place within the framework of VAT entrepreneurship and is therefore subject to VAT.
• The court ruled that the entrepreneurship never ended before the delivery of the house because all the actions of the interested party seamlessly overlapped.
• The office building was not transferred to private use, so the delivery of the house took place within the framework of entrepreneurship.
• The sale takes place within the framework of VAT entrepreneurship if the VAT entrepreneurship has not been terminated by the transfer to private use.
• It is no longer necessary to assess whether the sale is carried out as a private individual in the exercise of his property rights or as a VAT entrepreneur.

Source: vanoers.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.

---

---