From November 28, 2021, the gyms were open to a limited extent and closed from December 19, 2021 to January 14, 2022. At that time, giving sports lessons was only allowed online . That is why the reduced rate of 9% applies to online sports lessons.
From January 15, 2022, the VAT rate of 21% will again apply to all online sports lessons.
Source: belastingdienst.nl
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