- The Supreme Court ruled that alcoholic intermission drinks included in a theater ticket must be taxed separately at 21% VAT, overturning previous lower court decisions.
- This means theaters now need to “split” the ticket’s value, changing it from a Single Purpose Voucher (VAT paid upfront) to a Multi Purpose Voucher (VAT paid after the show based on actual drink choice).
- While theaters might gain a cash flow advantage, the higher VAT on alcoholic drinks will also impact artists and companies performing.
Source Allarts.nl
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