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Working from home
Both from the COVID-19 situation and in connection with the new structural increase of working from home, employers want to facilitate their employees with things like a desk chair, second monitor or other facilities that improve the home working situation.
The VAT on the provision of these facilities is deductible when the employer is the customer, the employer is in possession of a correct invoice and if the personal interest of the provision for the staff is of minor importance compared to the business interest for the employer.
As soon as the personal interest of the provision is not minor, a check must be made as to whether a ‘BUA-correction’ is necessary at the end of the year. In practice, we see different ways in which homeworking facilities are made available and also a great diversity in the types of provision. We recommend that you assess whether the conditions for the right to deduct VAT in respect of home working facilities for staff are met.
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