- The tax relief applies only to services dependent on contract work.
- Supplies with installation for overcoming architectural barriers cannot benefit from the 4 percent VAT rate.
- The reduced VAT rate is applicable only to service performances related to contract work for construction projects.
- This principle is outlined in response to inquiry number 212/2025 published by the Revenue Agency.
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.
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