Voluntary registration in the VAT Register for letting of buildings or installations
You can apply for voluntary registration in the VAT Register for the letting of buildings or installations for use by enterprises that are registered in accordance with the VAT Act. This also applies to buildings and installations that are intended for use by public sector enterprises that are entitled to VAT compensation.
The scheme covers construction costs and costs linked to the repair, maintenance and running of the let premises, etc.
If you are voluntarily registered, you must calculate output VAT on the rent for lessees who use the space in their registered enterprise.
The registration will generally cover all letting of buildings and installations for use in taxable activity. You therefore do not need to apply to register an individual building or new building. If you wish certain buildings or parts of buildings to be excluded from the registration, you must state this in your registration application. Units which meet the scheme's conditions in the future will also automatically be covered by the registration unless the lessor decides to exclude them from the scheme and notifies the tax office accordingly.