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VAT Exemption for Sports Dance Services

  • The text is about a VAT exemption for sports activities.
  • The interpretation states that the taxpayer’s position regarding the tax consequences of the described factual situation is correct.
  • The request for an individual interpretation was submitted on November 13, 2023, and supplemented on January 8, 2024.
  • The taxpayer is a limited liability company engaged in sports club activities.
  • The activities include dance groups and training for children and youth.
  • The dance groups focus on high-level choreography and technical dance skills.
  • The participants are responsible for their work within the group and are required to practice and improve their skills.


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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