{"product_id":"vragen-46105-wanneer-mag-moet-btw-gerekend-worden-bij-de-verhuur-van-een-bedrijfspand-ik-huur-1-dagdeel-per-wee","title":"VAT on rental of commercial property: what now?","description":"\u003ch4\u003e Questioner\u003c\/h4\u003e\n\n When may\/must VAT be charged when renting out a commercial property?\n\n I rent a space for 1 half day per week to give dance lessons. In the past this was always VAT free. Since I fall under a number of VAT exceptions this was always much more advantageous for me. The rent is 500 euros per month.\n \nNow the building has been taken over by another party, they claim that because they charge VAT to all other landlords they now 'have to' charge me VAT as well. So now I suddenly pay 605 per month. Is this allowed? I can't find anything about this on the tax authorities' website. It states that VAT may only be charged if the tenant and landlord have agreed on it, but I as a tenant do not agree with it. There is nothing about any other tenants.\n\n\u003ch4\u003e Lawyer\u003c\/h4\u003e\n\n First of all: the agreement may not be changed unilaterally unless this has been included in the agreement.\n\n Secondly: the question is whether renting with VAT is possible. Your turnover must then be subject to a certain percentage of VAT and given your question I wonder whether this is the case.\n\n\u003ch4\u003e Questioner\u003c\/h4\u003e\n\n Thanks for the answer!\n \nRegarding the contract, we are now renting the same space but since the landlord has changed we have another contract, this contract is for the same space with the same price and the same conditions (except for VAT). Does this change things?\n\n And I can indeed only charge VAT on a portion of our turnover. Since many of my students are under 21, they are exempt from VAT. They fall under the following scheme: http:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/belastingdienst\/zakelijk\/btw\/tarieven_en_vrijstellingen\/vrijstellingen\/onderwijs\/vrijstelling_voor_onderwijs_in_muziek_dans_drama_beeldende_vorming_en_circustechnieken\n\n\u003ch4\u003e Lawyer\u003c\/h4\u003e\n\n If you have entered into a new agreement, this will change things, yes.\n\n In my opinion, you did not need to enter into a new lease agreement, because the old agreement had simply been transferred to the new owner.\n \nIf you have agreed to this new agreement (you have signed it), then these are the new agreements that apply between the parties.\n\n You must use the rented property for 90% for taxable turnover for taxable rental to be possible.\n\n","brand":"Rechtswinkel.nl","offers":[{"title":"Default Title","offer_id":55017262186845,"sku":"","price":0.0,"currency_code":"EUR","in_stock":true}],"url":"https:\/\/www.rechtswinkel.nl\/en\/products\/vragen-46105-wanneer-mag-moet-btw-gerekend-worden-bij-de-verhuur-van-een-bedrijfspand-ik-huur-1-dagdeel-per-wee","provider":"Rechtswinkel.nl","version":"1.0","type":"link"}