Changes in Real Estate VAT Effective from July 1, 2025: Key Updates and Definitions

• Changes in VAT for real estate effective from July 1, 2025
• Affects both sale and rental of properties
• Shortened period for taxing the transfer of selected properties
• VAT applies only to the first delivery within 23 months of completion or significant change
• New definitions introduced for significant change in construction and building land
• Changes in definitions of residential and family houses
• Voluntary taxation option remains, requiring consent from buyers registered in another EU state
• Voluntary taxation for rental now possible without tenant consent if registered in another EU state

Source: accace.cz

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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