VATupdate
the Netherlands

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Private Garden Work: No VAT Deduction for BV

  • A BV performs consultancy work from an office next to its director’s private residence.
  • A gardener invoices the BV for landscaping and paving work.
  • The BV claims VAT deduction.
  • The inspector disallows the VAT deduction and issues an assessment.
  • The inspector believes the gardener entered into a legal relationship with the director in private, not the BV.
  • The BV is not the recipient of the gardener’s services.
  • The court agrees with the inspector.
  • The quote was addressed to the director and signed by him personally.
  • The VAT is not deductible.

Source: fiscount.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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