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You need to submit a report on construction work with regard to all work that requires a building permit. There is no minimum euro threshold for reporting. Therefore you need to give a report even on minor work if it requires a building permit.
Note: You need to inform the Tax Administration on smaller structures that require no building permit by giving the relevant details on a real estate tax return. Read more: Renovations, improvements and construction work in real estate taxation
A report on construction work must be submitted for all work that requires a building permit. Work subject to action permits or demolition permits does not need to be reported. For more information on work that requires a building permit, contact your municipality.
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 and as you pay to those who work on your site. However, as a minimum, you must submit a report on construction work before the final inspection.
When you list the invoices you have paid, do not include the VAT. To ascertain the VAT amounts, you can use our Calculator for value-added taxes.
If you are in the role of builder together with someone else – your spouse, for example – it is sufficient to prepare just one report.
See the guidance for MyTax: How to submit a report on construction work
You can also submit the report on a printed paper form.
If you need to make corrections, submit a replacement report. Use the identifier of your original report that needs to be corrected. Submit the corrected information and re-submit the information that was right in the first place and does not require corrections.
See the guidance for MyTax:
Check the instructions to see if renovation means that you qualify for tax credit for domestic expenses.
More information on real estate tax.
If you did all construction work yourself as self-building or voluntary work, please file a report on construction work.
In the construction work report, please give
The names of voluntary workers do not need to be given.
If you have paid one or more workers trade income or wages, report the payments in the contractor and/or employee details of the construction work report. In this case, you do not report the share of your own work or voluntary work.
It depends on the contract. Something that has been agreed upon verbally is also considered a contract.
If the same contract has agreements on both work and goods, please report both. An example of such a situation is a contract to buy a set of new windows including installation.
If, for example, you have made a contract with a carpenter on only the work, please report this work. Later, there may be a need to have goods delivered to the construction site and you buy them through the same carpenter. In this case, there are two separate contracts and you should not report the goods even if they are invoiced by an entrepreneur.
Yes. All work that requires a building permit must be reported. This includes design and planning.
If the yard work requires a building permit, you must include it in the construction work report just like other work.
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The Tax Administration gathers information on contracts and employees for combating the shadow economy.
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