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Qualification of Educational Services as Non-Economic Activity; No Higher Input VAT Deduction

  • Stichting X provides MBO education to students
  • Students under 18 do not pay for their education at X
  • Students over 18 pay tuition fees to DUO for full-time MBO courses and to X for part-time courses
  • X provides both taxable and exempt education services
  • Hof Den Haag confirms that X’s activities are non-economic
  • X must calculate VAT deduction based on pro rata calculations
  • X is not entitled to higher VAT deduction
  • Claims of neutrality, proportionality, and equality principles being violated are rejected


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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