Gratitude and Self-Reflection Diary: Low Tax Book for VAT – January 27, 2025

• Bookstore BV X sold a bound diary with 160 pages
• The diary was marketed as a tool for gratitude and self-reflection
• BV X applied a reduced VAT rate on the diary, but the tax inspector disagreed
• BV X argued that the diary should be classified as a book based on its content
• The court ruled in favor of BV X, stating that the diary qualified as a book both in appearance and content
• The court emphasized the importance of the pre-printed texts in the diary
• The court concluded that the diary met the criteria to be considered a book for VAT purposes

Source: futd.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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