Making karaoke booth available not taxed at a reduced VAT rate

A BV operates a karaoke and cocktail bar with eight so-called karaoke booths. In the building there is an entrance area, accessible to everyone without payment, in the form of a kind of square consisting of a bar and seats. There is also a reception where visitors can sign up for the karaoke booths. The karaoke rooms can be reached via a corridor and are located, as it were, on streets in the Japanese city of Tokyo. At the back of the building are eight private karaoke booths ranging in size and capacity from 4 to 25 people, each with its own entrance. The walls and ceilings of the karaoke booths are decorated in Japanese style. Furthermore, each room has a seating area, a tablet and a special karaoke system with a TV and microphones. Access to a karaoke booth is standard for two hours. The rental prices depend on the size of the room and the time of the rental. The entrance fee of a karaoke booth does not include drinks. During the stay, snacks and drinks can be ordered via a tablet.

Source BTW jurisprudentie

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