VAT exemption for online fitness coaching services to non-EU individuals – Court ruling

• X started online fitness coaching services in May 2017
• Charges $299 per month for services
• Majority of clients are individuals outside the EU
• Operates business from home in the Netherlands
• Dispute over overpaid VAT for second quarter of 2022
• Dispute over the classification of services provided to individuals outside the EU
• Court rules that services qualify as those provided by advisory persons or consultancy firms
• Services are not considered to be provided in the Netherlands
• X entitled to a refund of €7,091
• Decision made by Rechtbank Gelderland on March 22, 2024

Source: nlfiscaal.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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