Sometimes it is and sometimes it is not in a rental agreement: 19% VAT is charged on the rent of this property, or the rent XXX must be increased by 19% VAT.
If you, as a rental company or private individual, have the option of deducting VAT, you can choose to charge VAT on the rent. This is not possible for business tenants, because the VAT can be deducted from the tax.
There are many conditions that apply to, for example, rental contracts. There are some useful tips on the website of the Tax and Customs Administration.
