Bv kwalificeert als eigenbouwer: btw wordt verlegd

The Court of Appeal in The Hague ruled that a company purchasing and renovating approximately 200 properties using a standardized concept qualifies as a self-builder under Dutch VAT law. This classification means VAT on contractor services must be shifted to the company rather than charged by suppliers. The court determined that despite outsourcing actual construction work, the company's overall control, standardized approach, fixed contractors, and organizational role established it as a principal contractor. Consequently, VAT reversal rules apply to the contractor services provided between