Entertainment hall services are subject to the general VAT rate (21%)
A BV operates an amusement arcade with skill and funfair machines.
It is disputed whether the services provided in relation to the amusement arcade are subject to the reduced VAT rate or the general VAT rate of 21%.
According to the District Court of The Hague, A BV has not demonstrated that its services relating to the amusement arcade fall under the reduced VAT rate of item b.14, part g Table I Wet OB. Even if the amusement arcade would qualify as a “primary and permanent facility for entertainment and daytime recreation”, the services do not fall under item b.14.g, because there is no question of granting access to that facility for a fee. There is no general admission fee on entry and visitors are not obliged to buy (play) coins or load credit on a play card.
Source
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