From 1 January 2026, the Netherlands extends its VAT revision regime to costly real estate services exceeding €30,000. The new rules introduce a five-year revision period for qualifying renovation and improvement services, requiring real estate owners and developers to reassess VAT positioning on ongoing projects.
The extension of the VAT revision regime to costly real estate services takes effect from 1 January 2026, applying to services first put into use after this date.
Services must exceed €30,000 per individual service to fall within the revision regime. Costs below this threshold generally avoid the five-year revision period.
The revision period is five years for qualifying real estate services that meet all criteria (direct linkage to real estate, cost over €30,000, multi-year useful life, first use after 1 January 2026).
Services must meet four criteria: direct linkage to real estate, cost exceeding €30,000, multi-year useful life, and first use after 1 January 2026.
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