- The Amsterdam court ruled that facilitating services for the buying and selling of tickets does not qualify for the reduced VAT rate.
- A BV company operates an internet platform where individuals can buy and sell tickets for sports events, concerts, festivals, etc.
- The platform charges a service fee of 5% to both the seller and the buyer, as well as a transaction fee of 3% to the buyer.
- The platform offers a “secure sale” option where the original ticket is invalidated and replaced with a new one generated by the platform.
- The platform argues that it should qualify for the reduced VAT rate as it provides access to cultural events.
- The court and the Amsterdam court of appeal both ruled that the platform’s services do not qualify as providing access rights.
- The platform facilitates the buying and selling of already granted access rights between individuals.
- The platform has not proven that it invalidates and reissues tickets on behalf of the organizer.
- The court finds it likely that the platform simply facilitates the safe buying and selling of access rights between individuals.
Source: fiscaalvanmorgen.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
