Tax Plan 2025: Transition Rules for VAT Increase on Lodging, Culture, Sports, and Media

• The Belastingplan 2025 introduces a VAT increase from 9% to 21% for lodging and for culture, sports, and media starting January 1, 2026
• Transition rules for lodging include charging 21% VAT on single-use vouchers and payments made in 2025 for services in 2026 and beyond
• Transition rules for culture, sports, and media include
• Charging 9% VAT on single-use vouchers and payments made until June 30, 2025, for services in 2026 and beyond
• Charging 21% VAT on single-use vouchers and payments made after June 30, 2025, for services in 2026 and beyond
• The VAT increase for culture, sports, and media affects items such as art objects, books, e-books, newspapers, magazines, access to sports facilities, public museums, concerts, and sports events
• The VAT rate remains at 9% for cinemas, amusement parks, playgrounds, gardens, circuses, fairs, and zoos
• Research is ongoing for an alternative measure to the VAT increase on culture, sports, and media, with updates to be posted on the website

Source: belastingdienst.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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