- A self-employed pedagogical worker who provided services to childcare organizations paid VAT on her turnover and objected to the Q1 2022 assessment, arguing that the childcare VAT exemption under Article 11(1)(w) of the Dutch VAT Act applied.
- The tax inspector took the position that the exemption is reserved for operators of registered childcare centers, not for an independent worker supplying services to those centers.
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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