- Municipalities feel responsible for providing good care for their polling station members, often offering coffee, tea, lunch, and snacks during election days. However, VAT on these provisions is not compensable through the VAT Compensation Fund, except for provisions to their own staff. Polling station members, often volunteers, are considered ‘individual third parties’ in the VAT system, making VAT on their consumables non-compensable and increasing cost price. Despite this, there is room for debate since volunteers fulfill a government task on behalf of the municipality. To avoid disputes with the tax authorities, it is advisable not to compensate VAT on provisions for volunteers. If a municipality wishes to compensate, it should consult with the tax inspector beforehand.
Source: efkbelastingadviseurs.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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