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Maintenance done to commercial real estate and VAT

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Being an entrepreneur in the Netherlands and you perform a job that is related to commercial real estate, such as maintenance or innovation, then the invoice send is subject to Dutch VAT. If the client lives abroad and asks you to send an invoice at 0% VAT for the work done to the real estate, then you cannot comply with the request. The real estate is situated in the Netherlands, hence the job was done in the Netherlands, therefore Dutch VAT of 21% will be due.

The lower, 6%, VAT percentage, that is referred to as a crisis measure only applies to homes, not being commercial property.

If you are an EU company not having a presence in the Netherlands, performing services related to commercial real estate and you use Dutch subcontractors for the job, then the sub contractors also invoice at 21% to the EU VAT entrepreneur. The 0% VAT rate does not apply, as the place of the work done is in the Netherlands where the real estate is situated.

When you provide services in the Netherlands related to the maintenance of commercial real estate, you are an entrepreneur for VAT purposes in the Netherlands. That implies that foreign companies performing such services in the Netherlands are obliged to file a VAT return as a non resident entrepreneur. The VAT return for these entrepreneurs is done slightly different than the regular online VAT filing.

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Your Annual Income Statement (jaaropgaaf)

The Annual Income Statement (AIS) is a document stating your annual income, income tax deducted and any applied credits. Your employer will issue it early in the year after the year of the tax return.

Please also give details of benefits with the AIS from the UWV.

NB Salary slips are not the same as an AIS. If you cannot obtain your AIS, we can use your salary slips but these may not be accurate and may be updated by the figures given to the Tax Office by your employer.

If you have foreign income, send us the AIS for this if possible. Otherwise provide salary slips. We also need to know if the work was performed abroad or remotely from NL.