VAT reimbursement for residential properties

Owners of residential properties can apply for a 35% refund of the VAT of on-premises work, for the following:

• new construction

• renovations

• maintenance

Generally, this provision covers all work that is done on site, except work normally done in a workshop or the work of operators of mobile machinery and machinery that is subject to registration.

You can apply for a refund for six years from the time the right to a refund was established.

Applications from previous periods still accepted

Applications for a refund of VAT of 60% for on-premises work from the period of 1 September 2022 and 30 June 2023, are accepted for of six years from the date of the creation of the right of reimbursement.

Similarly, applications for a refund of VAT of 100% for on-premises work from the period of 1 March 2020 and 31 August 2022, are accepted for up to six years from the date of the right of reimbursement.

Documentation with application

• Valid invoices from the service supplier.

• Confirmation of payment.

The supplier of the service must be registered in the VAT register (have an open VAT number) at the time the work is done. It is a good idea to check before paying an invoice that this condition is met.

Check if the sellers VAT registration status

Charging stations for electric cars at home

Applications for VAT refunds may be made for work on the installation of charging stations in or on residential buildings. The same conditions apply to the refund of VAT on work on the construction, renovation or maintenance of residential buildings.

Refunds for previous periods still eligible

Applications for VAT refunds for purchase and installation of charging stations for the period between 1 January 2020 and 31 December 2023 can still be made. The refund for this period will remain 100%.