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Buying a prefabricated house as a package
When you buy a prefabricated house or build a summer cottage, you only need to declare the work you have ordered yourself and the employees you have hired yourself.
Please submit a report to give details on the projected house, on the manufacturer company, and on the payments you send to the company. The house manufacturer company itself will inform the Tax Administration on the forthcoming subcontracted work it has ordered for the site of your future house.
Save all the contracts you sign and the invoices you pay. You will need them for submitting your report.
You can submit several reports as the work progresses, as you pay for the work. However, as a minimum, you must submit the report before the final inspection of your house.
Write the paid amounts without VAT into your report. When reporting paid-out wages, write the gross wage amounts.
If you are in the role of a builder together with someone else – your spouse, for example – it is enough if the two of you declare your shared construction project on just one report.
Submit a report an construction work
See the guidance for MyTax: How to submit a report on construction work
You can also submit the report on a printable paper form.
You need to declare detailed information concerning the site, the projected house, the contractor companies (including the house manufacturer and the other companies) and the payments you have made them.
If you hire workers as your direct employees on the site, you must also file a report to the Tax Administration on employee details, including information on the wages you pay to the employees.
When you have worked on the construction job yourself, or when a volunteer or several volunteers have worked on it, there is no need to submit a report to the Tax Administration.
Save all the contracts you sign and the invoices you pay. You will need them for submitting your report.
You can submit several reports as the work progresses, as you pay for the work. However, as a minimum, you must submit the report before the final inspection of your house.
Write the paid amounts without VAT into your report. When reporting paid-out wages, write the gross wage amounts.
If you are in the role of a builder together with someone else – your spouse, for example – it is enough if the two of you declare your shared construction project on just one report.
Submit a report n construction work
See the guidance for MyTax: How to submit a report on construction work in MyTax
You can also submit the report on a printable paper form.
In these circumstances, the house manufacturer has commissioned construction services and is under a duty to give details on all contracts, and on all subcontractor companies, when the value of a contract exceeds €15,000.
Accordingly, the house manufacturer company will submit reports to the Tax Administration once a month.
- House manufacturers must file reports on employee details not only for their own employees but also for those of their subcontractors. They must also include the details of any employees that the household has hired directly.
- If the designated project supervisor is another company, the house manufacturer company must submit its own employee details to that company.
- Employee details are required even for the months when a construction worker only works for a limited number of days at the single-family construction site.
The house manufacturer's employees at its production facility are outside the scope of the reporting requirement because their work is not considered construction work, not even in cases where the same subcontractors companies would be active both on the construction site and in the production facility or factory.
Note: However, if the contract between the buyer and the house manufacturer company does not designate any project supervisor for the site, the information-reporting requirement on employee details will still not concern the household although it is the buyer of the construction project.
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