Circular 2022/C/118 on the VAT rate on the right of access to fitness centers and other sports facilities

This circular discusses the consequences of the judgment The Escape Center BVBA against Belgian State, case C-330/21, of 22.09.2022 that relates to the applicable VAT rate to the granting of the right to use the sports facilities of a fitness center and to the provision of individual guidance or group guidance . The aforementioned judgment is also important for other sports disciplines involving the granting of a right of access to a sports facility and the provision of guidance, individually or in groups, by the same taxpayer .

Source Fisconet

See also ECJ C-330/21 (The Escape Center) – Judgment – Reduced VAT rate applicable to use sports facilities and if no individual/group guidance is provided

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