Selling immovable property

The sale of immovable property is usually exempted from VAT. This exemption does not apply to:

• a (part of a) building with land within 2 years of its 1st occupation
  • Is the purchaser a private individual or a foreign entrepreneur? Then you will be required to pay VAT.
  • Is the purchaser an entrepreneur established in the Netherlands? Then the purchaser must pay the VAT.
• building sites
  • Is the purchaser a private individual or a foreign entrepreneur? Then you will be required to pay VAT.
  • Is the purchaser an entrepreneur established in the Netherlands? Then the purchaser must pay VAT.
• an immovable property whereby seller and purchaser submit a claim together not to apply the exemption
  This option is only possible if the buyer can deduct at least 90% of the VAT over the sale. In such cases the purchaser pays the VAT regardless of the country where the purchaser is established.