Application of Standard VAT Rate for Resale of Tickets via Platform

• An entrepreneur operates a platform where individuals can buy or sell tickets for sports events, concerts, festivals, or performances.
• The platform charges a service fee of 5% of the sale price from both the buyer and the seller, as well as a 3% transaction fee from the buyer.
• The platform also offers a “secure sale” option where the original ticket is invalidated and a new ticket is issued with the buyer’s name.
• The platform argues that it acts as a commission agent for the secure sales, but the court disagrees and considers the platform’s activities as that of an agent.
• The court also rejects the platform’s claim for reservation fees, stating that the platform’s service is fundamentally different from initial ticket sellers.
• As a result, the normal VAT rate applies to the fees received by the platform.

Source: pkfwallast.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.

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