VAT Applies to Children’s Leisure Services

• Ludoteca and other leisure services for children are not exempt from VAT.
• Activities include storytelling, birthday parties, children’s parties, carnivals, entertainment services, childcare in restaurants, shopping centers, and private homes.
• These activities are not considered social assistance services.
• They are not aimed at addressing the needs of specific groups like the elderly, children, youth, ethnic minorities, drug addicts, refugees, and asylum seekers.
• Therefore, they are subject to the general VAT rate of 21%.

Source: audiconsultores-etlglobal.com

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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