- The Dutch Tax Authority (Belastingdienst) clarified that VAT on provisions (e.g., food, drinks) for polling station members is eligible for compensation via the VAT Compensation Fund.
- Polling station members, though often volunteers, are considered essential for municipal public tasks, so the VAT exclusion for third parties does not apply.
- Municipalities should review past election cost processing, correct any VAT recorded as non-compensable, and update internal guidelines for future compliance.
- This position may also apply to other situations where volunteers or hired personnel perform government tasks, potentially broadening compensation eligibility.
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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