- The VAT rules for work on mixed-use buildings have changed. Before July 1, 2025, if more than 50% of a building was used for private residence, the entire building could be taxed at a 9% rate for certain works. After July 1, 2025, the 9% rate only applies to the residential part. The works include insulation, painting, plastering, wallpapering of homes older than 2 years, and cleaning of homes regardless of age. Mixed-use buildings have both residential and other functions, like commercial. From July 1, 2025, the 9% rate applies only to residential areas, while other areas are taxed at 21%. Common areas used for both purposes must be split for VAT purposes. Clients must ensure correct VAT application by identifying the functions of different spaces.
Source: ffd.pleio.nl
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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