Unofficial translation
The decision of 28 April 2021 on the levying of VAT on the activities of supervisors and members of various committees ( UN 2021/23.11 ) has been clarified and includes a new approval.
In part 3, first paragraph, it is clarified that the activities described therein are assessed in themselves for the application of the turnover tax regulations. These activities are not performed as a VAT entrepreneur, not even if these activities are an extension of or related to activities for which you qualify as an entrepreneur. There is no right to deduct the VAT attributable to this.
Section 3, letter D, which deals with review committees, disputes committees and similar committees, has been amended in the sense that the decision must have been made or the decision must have been made by the committee as such.
In section 5 the approval is clarified and extended. For the period from June 13, 2019 to May 7, 2021, it is approved that a natural person who has performed the activities referred to in parts A to D and who has charged VAT for this, is deemed to have performed these activities as an entrepreneur. It has also been approved that the revision of the deducted VAT on investment goods, which have been put into use in whole or in part by a natural person before 7 May 2021 for the purposes of the activities referred to in parts A to D, may be dispensed with for the remaining review period.
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