- Installation or maintenance of air conditioning systems requires careful evaluation for correct VAT application.
- Determine if the installation can benefit from a reduced VAT rate.
- If the system is provided by the installing company during ordinary or extraordinary maintenance on residential properties, a reduced rate may apply.
- A 10 percent VAT rate is applicable for maintenance on buildings primarily used for private residential purposes.
Source: eutekne.info
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.
