Dear Sir/Madam,
I am VAT exempted and do garden maintenance and small garden landscaping as a secondary occupation. I now have a customer who wants me to do the garden from his company’s office. His accountant says that as a gardener, I cannot be VAT exempted because I am carrying out work on immovable state. Is this correct? Or do I always have to charge VAT?
And do I have to do this for private persons as well, or only for companies?
Thanks in advance.
Check with your social secretariat that you have started your secondary occupation or that, in your case, one of your NACE codes does not allow for vAT exemption. If this is the case, you have two options: drop that NACE code (then you will be exempted from VAT but you will have to paid an adjustment to your company codes), or report the end of your VAT exemption to the VAT administration. You will then have to charge VAT to all your customers (including private individuals), but on the other hand you will be able to recover the VAT on your own expenses.
Johan
We have answered the question in a video: https://vimeo.com/1051172616?share=copy
You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.
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