Letting a holiday home

Do you have a holiday home and do you let this holiday home frequently? If so, you may be regarded as an entrepreneur for VAT purposes. This does not apply if you bought the holiday home for only private use. If you are an entrepreneur, the letting is subject to 9% VAT. Here, it does not matter if you let the holiday home to the guests directly or through an intermediary. If you wish to register as an entrepreneur, use the form: Registration form Foreign companies.

The holiday home is no fixed establishment for VAT purposes. If the tenant is a private individual, you will have to pay VAT. If you, as a foreign entrepreneur, let the holiday home to a Dutch entrepreneur, e.g. the operator of a holiday park, the VAT will be reverse-charged to this entrepreneur.

More information about private use of a holiday home can be found under: Conditions for claiming refund of VAT.