Private Garden Work: No VAT Deduction for BV

• A BV performs consultancy work from an office next to its director’s private residence.
• A gardener invoices the BV for landscaping and paving work.
• The BV claims VAT deduction.
• The inspector disallows the VAT deduction and issues an assessment.
• The inspector believes the gardener entered into a legal relationship with the director in private, not the BV.
• The BV is not the recipient of the gardener’s services.
• The court agrees with the inspector.
• The quote was addressed to the director and signed by him personally.
• The VAT is not deductible.

Source: fiscount.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.

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