دورة الحياة
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Country / jurisdiction: Netherlands · Year: 2009 · Status: In force · Level: National · Type: Voluntary
This measure started in 2009 and involves a reduced VAT rate on labour for work performed on housing for the purpose of energy saving. The reduced VAT rate is applicable to the labour component in the process of installing insulation material and (insulating) windows. The VAT rate is reduced from 21% to 6%. Until 1 January 2014 the reduced rate for insulation activities also applied to the materials and to all other maintenance and renovation work, but as of 1 January 2014 the reduced rate only applies to the labour involved in installing insulation material. However, there was also an expansion in the measure - as of 1 January 2014 the labour component involved in the installation of (insulating) windows also falls under the reduced VAT rate. All consumers in the Netherlands pay VAT when acquiring energy saving measures, which is why the reduced VAT rate is applied very frequently for energy saving measures.
المصدر
https://www.iea.org/policies/12173الوثيقة الرسمية لدى الجهة التنظيمية. استشهد دائماً بهذا الرابط — لا بصفحة تفاصيل Vantage — في أدلة الامتثال.