VAT rate for air conditioning (VAT exemption)

In principle, your supplier is correct. You have a vAT number and therefore have to pay 21% VAT. If you are not exempted from VAT, it makes no difference because you can recover that VAT on your next vAT declaration. If you are not exempted from VAT, it makes no difference either: you do not recover the VAT, but you can deduct the VAT as business expenses, so your profit margin is lower (and you therefore pay less tax on your profits, but your profits are also slightly lower). You can write off the costs over several years. Keep in mind that using air conditioning also costs money (electricity consumption, especially in the summer if you also use it at night, especially if you do not have solar panels and a home battery). It is often more interesting to look for alternative cooling options (e.g. sun blinds to the outside of the windows (preferably automated), creating white south-facing walls (you would be surprised at the temperature difference between a dark, red or white wall), installing cladding or trees in front of the wall (if you have a front garden, of course), a green roof, etc.These are all passive measures that cool effectively but do not require energy.