Carrying out construction sector work yourself.

I can think of two scenarios:

1) You are renovating your home and you are renovating a room that you will actually use for your business. In that case, the purchased materials can simply be entered in your accounts (in full or in part, depending on how professionally you will use the room). You do not have to charge yourself for this, just enter the purchase invoices.

2) Or you are renovating a private room from your home. Here, you can make purchases for your business, no problem. You can recover the 21% vAT on the purchase and enjoy any discounts you may already receive. You will then have to invoice yourself, effectively, but this can be at 6% if your home meets the requirements.

You do not have to charge for your own hours, but you do have to charge for the materials (at 6% vAT).

Thank you very much for your answer.