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Access to performance and (alcoholic) intermission drinks for VAT and independent services

A operates a theater with a main hall, a small hall and a foyer. The price of an entrance ticket for almost all performances consists in principle of one amount for the performance, cloakroom, intermission drink and administration costs. A will then charge an amount of € 3.50 for the use of the cloakroom, a break drink and administration costs. This amount will be charged regardless of whether the visitors use the facilities provided. At the performances of local associations, the visitor pays separately for the use of the cloakroom, an intermission drink and the administration costs. For performances with an entrance ticket that (among other things) include an intermission drink, intermission drinks (both alcoholic and non-alcoholic drinks) are set up in the foyer of the theater. Visitors can grab a drink themselves. Visitors who want a different drink can order it – at no extra cost – at the bar.

It is disputed whether the provision of (alcoholic) intermission drinks is included as an additional service in granting access to performances.

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