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Low BTW plasterer work

Since 15 September 2009 there has been a permanent regulation for the low BTW rate for plasterers and
Paint. Companies may charge the low BTW rate for work on homes older than 2 years that are privately inhabited. On January 1, 2019 the low rate of 6% increased to 9%.

To be regarded as a private home you must have one of these:
1- Homes in private ownership
2- Rental homes of housing corporations that are inhabited by private individuals
3- Retirement homes / sheltered homes
4- Nursing and care institutions
5- Student apartments
6- Monasteries, if used for permanent residence
7- Second home, insofar as permanent residence is permitted

Determining the age of the house
To determine the age of the home is the day of the first use of the home determinative. The client does not have to be the private individual. This may also be a housing association or company, as long as the plasterer and painting work is carried out on a home intended for private residence. The client is not obliged to a sign the age statement. The contractor is responsible for the application of the correct rate.

Which activities
in short, the following principles apply to the low BTW scheme for plastering work.
* Garages, sheds, greenhouses, extension and extension, garden fences, etc. belong to a private person
home, if they are located on the same plot as the private home.
* Plastering work on buildings, which will become both a private home and business premises
can be invoiced for the low BTW rate if more than 50% private
is inhabited. If a property is used less than 50% for private home, then
9% BTW may only be charged for the part that is privately inhabited.
* 9% BTW applies to both labor costs and material costs.
* Both the indoor and outdoor plaster work falls under the low BTW rate.
* If plastering work is carried out in subcontracting, the 9% rate is both in the relationship
main contractor-principal as main contractor-subcontractor applies.

Instruction manual
To determine whether or not certain activities fall under the scheme, you can use the consult the manual and download it at the here