- From 1 July 2025, the mandatory VAT period for new buildings is reduced from 60 to 23 months after completion; after this, supplies are generally VAT exempt.
- Optional VAT taxation for real estate now requires consent from a VAT-registered person in another EU country.
- Building land is always subject to 21% VAT; other land remains VAT exempt.
- Housing definitions will use the RÚIAN register, with new unified rules for social housing.
- Reduced VAT rates apply only to social housing, depending on building type and construction stage.
Source: leitnerleitner.com
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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