- The reverse charge mechanism for subcontracting and lending of personnel is limited to specific sectors, namely construction, metal construction (related to immovable construction), and shipbuilding, as clarified by the Turnover Tax Knowledge Group.
- The mechanism does not apply when the entrepreneur does not engage in any physical work on immovable property; it is restricted to direct construction activities.
- Activities that are primarily facilitative in nature, such as providing a safe workplace for railway work or supplying traffic controllers for roadworks, do not qualify for the reverse charge mechanism, according to the knowledge group’s assessment.
Source Taxlive
Latest Posts in "Netherlands"
- No VAT Exemption for Medical Services in Staffing Maternity Care Personnel, Court Rules
- Netherlands Prepares for 2030 VAT Reforms: E-Invoicing, Platform Economy, and SME Considerations
- Fiscal Requirements and POS Regulations in the Netherlands and Curaçao: A Comprehensive Overview
- Court Rules Low-Care Hospice Room Rentals with Meals Subject to VAT, Allowing Tax Deduction
- Consultation on BPM Refund Changes for Export: Focus on Vehicles Under Twelve Years