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Dear tenant,
We would like to inform you about the combination rental and sales tax. You rent a space from SKAR and receive invoices in which the VAT is specified separately. We are happy with this: because we can offset the VAT, we can keep the costs of maintenance and investments lower. However, because it is not self-evident that VAT is charged on the rent, the tax authorities require SKAR to keep a good record of whether VAT is justified. The bottom line is that we can only charge VAT to tenants who set off VAT themselves. Literally speaking, the tenant uses the property for at least 90% of the turnover on which he has to pay VAT. Both the tenant and the landlord must be alert to this.
We bring this subject to your attention because we recently had an audit by the tax authorities. That happens with some regularity. As a result of this check, the tax authorities have pointed out to us that we do not know for sure whether every tenant is subject to VAT, which means that we are also not sure whether a VAT specified invoice is correct. This certainty only comes when we also have a VAT number.
To get our administration complete we ask you to give us your VAT number. Because we have to deliver this to the tax authorities quickly, we also ask you to respond quickly: before 1 December 2018. You can do this by e-mail to info@skar-ateliers.nl.
In addition, we would like to point out (again on the advice of the tax authorities) that as soon as you are no longer liable for VAT for whatever reason, you are obliged to inform SKAR immediately, so that we do not send invoices with VAT incorrectly. The tax authorities are strict about this; both the tenant and the landlord may be inconvenienced by this. Information about VAT and renting space can be found on our website. We will keep this information as up to date as possible. Furthermore, the website of the tax authorities contains a lot of information.
Line up:
We ask you, because you have an agreement for a rental that is subject to sales tax:
- to give us your VAT number before December 1, 2018. This can be done by e-mail.
- inform us if or as soon as you are unable to deduct VAT for more than 90% of the turnover for which you rent the space.
On behalf of SKAR I would like to thank you for your understanding and cooperation.
Yours sincerely,
Yvonne Wieringa
SKAR
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