VAT reduction during house construction

In my opinion, the date of final performance is decisive. That means, if applicable, the entire construction sum is 16%. Conversely, it will be 2021 if the last services are only provided in 2021. If applicable, one should then agree on specific partial services (e.g., shell construction and interior finishing separately).

In my developer contract, the payment, as with many of us, is divided according to partial services. The partial services that will be due in the next installments have not yet been performed. Ergo, according to the argument, 16% VAT should then apply.

Isn't the service under the developer contract only rendered upon registration in the land register?

And with the general contractor, in my opinion, it depends on whether partial acceptances take place in the meantime; otherwise, they are simply installment/partial/progress payments. I hardly believe that anyone accepts partial services, otherwise there would be different limitation periods.

Exciting. Basically, I am happy about the money that will likely be saved on the kitchen, outdoor areas, and painting. The final bill for the house remains to be seen; I don't believe in it yet. The measure is not really precise or tailored to needs; my condolences to everyone who likely just paid the biggest bill of their life with 19%.

The date of invoicing is always the one that matters.

Yes, but the VAT has already been shown on my advance payments. I don't think I will get the 3 percentage points back retroactively when the final invoice comes in October.