Mind sports organizations will be subject to VAT from 1 January 2022. They can then no longer use the sports exemption. This is due to a ruling by the Court of Justice, in which mind sports are not seen as sport.
The ruling means that mind sports organizations must file a VAT return from 2022. They will pay VAT on the income from the sale of drinks, membership fees and registration fees. Mind sports organizations can no longer make use of the VAT exemption for fundraising (canteen) activities and the reduced rate for the provision of sports accommodations.
Choice for ‘KOR’ possible with annual turnover of € 20,000 or lower
As a mind sports organization you can opt for the so-called small business scheme (KOR). In that case, you do not owe any VAT and do not have to file a VAT return. If you opt for the KOR, you cannot reclaim VAT on costs you incur.
You can opt for the KOR if your annual turnover is € 20,000 or less. This concerns the turnover of, for example, drinks, contributions and registration fees. This autumn you received a letter from us with a special application form for the small business scheme. Send this form to the Foundations and Associations team.
Are you not registered as a VAT entrepreneur and are you not obliged to register with the Chamber of Commerce? Then you automatically participate in the KOR if your turnover is € 1800 per year, or less. In that case, you do not need to send an application form for the KOR. Read more about this turnover limit at Registration threshold for small entrepreneurs .
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