- Rental and VAT on utilities and service costs
- Each service is subject to VAT separately, including rental of real estate
- Rental of residential properties is always VAT exempt, while rental of commercial properties may be subject to VAT if opted for
- Additional services like utilities and service costs are generally subject to VAT
- Exceptions may apply if the tenant is required to use services from the landlord and has no control over usage
- Some services, like maintenance of common areas in apartment complexes, may be included in the rental agreement
- A recent decision by the Ministry of Finance will change the treatment of service costs in rental agreements for residential properties
- Landlords have until January 1, 2025 to adjust their rental agreements to comply with the new policy.
Source: efkbelastingadviseurs.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.
