If a space is not separated from common areas, it is not independent. In that case, the calculation of input tax on the basis of actual use is in principle not permitted.
Source Taxence
Latest Posts in "Netherlands"
- Guidelines for New VAT Rules on Mixed-Use Properties Effective from July 2025
- 7 Tips to Speed Up VAT Return Processing and Minimize Delays
- VAT Increase on Hotels Could Lead to Billions in Losses for Tourism Sector
- No VAT Deduction for Family Business Succession Advisory Costs, Court Rules Against A BV
- Proposed VAT Increase on Tourism Yields No Net Gain, Faces Parliamentary Vote
