TAG Tax

Many VAT entrepreneurs have a workspace in their private home in which they carry out VAT-taxed activities. What VAT can they deduct, cannot or can only partially deduct? Are you thinking, for example, of VAT on the furniture of the workspace, energy and cleaning costs?

The VAT of the construction costs on a home-work building is only deductible to the extent that the building is used for business purposes. This also applies to the VAT on the mixed costs for the workspace, such as energy costs. The VAT on those costs is therefore only deductible for the part of the costs that is used for the operation of the company. The VAT on the costs of furnishing the workspace is directly attributable to the taxed activities and is therefore fully deductible.

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