Construction work reports: households required to submit reports on work covered by a building permit

Households are required to submit reports to the Tax Administration on all construction work they have purchased, which is covered by a building permit. Information must always be submitted before a final inspection is carried out by a building inspector.

Report only work that requires a building permit

You only need to report construction work that is based on a construction permit. Work subject to action permits or demolition permits need therefore not be reported. Building permits are issued by the municipal building supervision authority. For more information on work that requires a building permit, contact your municipality.

Also report work on any repairs in your  apartment, if you have commissioned the work yourself.

If you are in the role of the customer together with someone else – your spouse, for example – it is quite sufficient to file just one report.

No euro threshold for reporting

Households must report all construction work irrespective of its value, if it is subject to a building permit.

Report construction work

You must report who has performed the construction work and what they have been paid.

You need to submit the following information:

  • name and personal identity code
  • details on the construction site  (e.g. property identifier or the Business ID of the housing company )
  • name and Business ID of the construction company that performed the work
  • name and personal identity code of the worker you have employed
  • what you have paid to construction companies or to your employees
  • start and end dates of the work

Self-builders or voluntary work teams

If all the work was done by a self-builder or by a voluntary work team, it is enough if you just submit the site details and indicate that no payments have been made. The names of the voluntary workers need not be given.

The building is finished before 1 July 2014 but the final inspection takes place later

Only report the construction site details. If work was done both before and after the 1st of July you must file a Report on construction work only for work that was done after 1 July 2014

Use the online form

Fill in the construction report on the website. The online form includes instructions on how to fill it in. Sign into the service with your personal internet banking codes or an electronic identity card. You may also submit information by printing out a form from the website.

Present verification to building control authority

Once you have successfully submitted the required information, the Tax administration will supply you with verification demonstrating that you have done so. The verification certificate will be sent to you without a separate request. Submit all information as early as possible so that you will receive the certificate before your worksite’s final inspection. Present the certificate to the building control authority during the final inspection.

If the final inspection is carried out in stages submit the necessary information before each inspection. However, you do not need to resubmit information that has been submitted previously; only submit the information that is relevant with regard to the forthcoming inspection.

The building inspector will inform the Tax Administration, if a certificate has not been presented. A negligence fee can be prescribed if this obligation is not fulfilled.


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