- Classification of Solar Roof Projects: The letting of solar roof projects involving non-integrated solar panels does not qualify as the letting of immovable property under Article 11(1)(b) of the VAT Act 1968, as clarified by the Turnover Tax Knowledge Group.
- Applicability of Reverse Charge Mechanism: The reverse charge mechanism outlined in Article 12(5) of the VAT Act 1968, along with Article 24b(1) and (5) of the VAT Implementation Decree 1968, does not apply to services performed by a third party involved in the realization and construction of movable property, such as solar roof projects.
- Role of Entrepreneur X: Entrepreneur X develops solar energy projects on large roofs, retaining ownership and leasing the installations to building users. The third party involved provides services related to the physical realization and installation of the solar roof project, acting as the executor and supervisor of the installation process.
Source: Belastingdienst Kennisgroep
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