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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

Source: nlfiscaal.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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