As of this academic year, the Tax and Customs Administration has taken the position that 21% VAT is due on HOVO education. As a result, course prices have risen sharply.
A number of institutions have objected to this VAT levy. Our office has assisted HOVO Brabant Senior Academy in the appeal procedure at the court of Zeeland-West-Brabant. And with success. Referring to a ruling by the Northern Netherlands District Court in a similar case, the court has ruled that the education provided by HOVO Brabant Seniorenacademie is exempt from VAT.
The Tax and Customs Administration has lodged an appeal against this ruling. Pending the final outcome in these proceedings, institutions offering HOVO education are advised to (continue to) safeguard their rights by objecting to the payment of VAT on HOVO education in good time. Do you offer HOVO education and have you not yet lodged an objection? Please contact us. We are happy to inform you about the possibilities to combat the undesirable VAT pressure on HOVO education!
Source: btwinstituut.nl
