Face painting (of children) at events sometimes draws in spectators. But that does not lead to the conclusion that the face painting qualifies as a performance, to which the lower VAT rate applies. The face painting of people during events is therefore taxed according to the regular VAT rate (21%).
Performances are taxed at 9% VAT. But the main purpose of the painting of persons’ faces is not to perform, but to paint at someone’s request.
Source: belastingdienst.nl
Author: Joyce Westerveld, VAT Advisor at RED
Latest Posts in "Netherlands"
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
- Decree on Mediation in Securities Transactions with Instructions on the Scope of the Concept of Mediation Published
- Tax Penalty for VAT Reduced Due to Incidental Carelessness; Court Lowers Fine to €1,500
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
