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
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