{"id":1610,"date":"2025-06-25T07:35:36","date_gmt":"2025-06-25T05:35:36","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/btw-alleen-verleggen-bij-fysieke-werkzaamheden\/"},"modified":"2026-03-03T10:34:56","modified_gmt":"2026-03-03T09:34:56","slug":"reverse-charge-vat-only-for-physical-work","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/btw-alleen-verleggen-bij-fysieke-werkzaamheden\/","title":{"rendered":"VAT reverse charge only for physical work"},"content":{"rendered":"<p>In practice, entrepreneurs regularly struggle with the question of whether VAT on their services should be reverse-charged. The Inland Revenue's Knowledge Group on Turnover Tax has issued a <a href=\"https:\/\/kennisgroepen.belastingdienst.nl\/publicaties\/kg210202511-reikwijdte-verleggingsregeling\/\" target=\"_blank\" rel=\"noopener\">position<\/a> published about it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Position<\/h2>\n\n\n\n<p>The position paper answers two questions. First, the Knowledge Group describes that the reverse charge mechanism in the context of contracting work applies only in the construction, metal construction (as far as immovable structures are concerned) and shipbuilding sectors. But the reverse charge mechanism does not apply to entrepreneurs who do not perform physical work on an immovable property or ship.<\/p>\n\n\n\n<p>The knowledge group opinion describes two situations, that of entrepreneur A and entrepreneur B<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Entrepreneur A<\/h2>\n\n\n\n<p>Entrepreneur A is generally hired by companies that qualify as (sub)contractors, performs services on and around the railway network in the Netherlands and provides a safe workplace when working on the railway. This includes the following work:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>accompany persons carrying out the actual work on the track;<\/li>\n\n\n\n<li>remote decommissioning and de-energising of railway tracks;<\/li>\n\n\n\n<li>provision of workplace safety equipment.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Entrepreneur B<\/h2>\n\n\n\n<p>Entrepreneur B is an employment agency that specialises in lending traffic wardens, who give traffic directions and control traffic around the site of road works.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">No physical work.<\/h2>\n\n\n\n<p>Both Entrepreneur A and B do not carry out any physical work on an immovable object (on the track and road respectively), but their work is mainly of a facilitating nature for the benefit of other entrepreneurs who carry out the physical work. The fact that these services are admittedly important in performing work of a physical nature does not mean that the reverse charge mechanism may be applied.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ondernemers worstelen in de praktijk geregeld met de vraag of de BTW op hun prestaties moet worden verlegd. De Kennisgroep Omzetbelasting van de Belastingdienst heeft hier een standpunt over gepubliceerd. Standpunt In het standpunt worden twee vragen beantwoord. Allereerst beschrijft de Kennisgroep dat de verleggingsregeling in het kader van aanneming van werk uitsluitend van toepassing [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1610","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1610"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1610\/revisions"}],"predecessor-version":[{"id":3622,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1610\/revisions\/3622"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}