On 12 December 2025, the VAT knowledge group of the Dutch tax authority took a position on large rooftop solar projects, under number KG:210:2025:15. It is the view of the tax authority, not a court ruling.
The facts
A business builds solar energy projects on large roofs, such as those of apartment complexes and factories. It stays the owner and leases the project to the user of the building. A project consists of non-integrated solar panels, the frames they rest on, transformers and other parts. A third party carries out the physical work, acts as contractor and supervises.
The position
- Leasing such a project is not the letting of immovable property within Article 11(1)(b) of the Dutch VAT Act.
- The reverse charge for construction work, in Article 12(5) of that Act and Article 24b of the implementing decree, does not apply to the third party's services. That party realises and builds a movable item.
What to check
- Investors in rooftop projects should check how they treat the lease. On this view, the exemption for letting of immovable property does not apply to it.
- Contractors should not apply the reverse charge on this basis to work on such projects.
- The position concerns non-integrated panels. Panels built into the roof itself raise a different question, so do not transfer the outcome automatically.
mr. J. el Khalfioui LL.M.