Residential building definition under VAT

What is a residential building for VAT purposes?

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Banan23/07/2019 15:47:14

A residential building is a building or part thereof that is intended and designed for occupation by individuals, and mainly includes buildings which can be occupied by any person as main place of residence.It does not include: Any place that is not a building fixed to the ground and can be moved without being damaged. Any building that is used as a hotel, motel, bed and breakfast establishment, or hospital or the like. A serviced apartment for which services in addition to the supply of accommodation are provided. Any building constructed or converted without lawful authority.

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