- Owners renting out a holiday home in the Netherlands must charge 21% VAT on rental income unless they use the small business scheme (KOR).
- VAT paid on purchase, furnishing, maintenance, and utilities can be reclaimed if the property is fully used for business and VAT rules are met.
- A VAT number is required for VAT returns and claims; registration with the Chamber of Commerce is not needed for holiday home rental.
- The purchase of a holiday home is not always subject to VAT; new properties or certain agreements between buyer and seller may trigger VAT.
- Determining whether VAT applies to the purchase is crucial, as only then can VAT be reclaimed.
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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