VAT Rate Determination for Refurbishment Work on Private Property by Civil Servant Abroad

• The petitioner is a civil servant with a property in the tax territory for private use.
• The consultation is about the VAT rate for refurbishment work on the property.
• The DGT states that the company doing the work is considered a businessperson or professional.
• Supplies of goods and services by the company are subject to VAT.
• To determine the VAT rate, section 91 of the VAT Act is referenced.
• If the company provides materials costing more than 40% of the taxable amount, the VAT rate is 21%.
• If the material cost is less than 40%, the VAT rate is reduced to 10%.

Source: crowe.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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