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Break drinks and performance do not constitute a composite, single supply for VAT

Zeeland-West-Brabant court agrees with the tax authorities that even though the theater has included an intermission drink in the price of entrance tickets for almost all performances, the drink cannot be seen as an ancillary service to the main performance (providing access to performances, as the case for the cloakroom, reservation and selling costs).

Source: accountancyvanmorgen.nl

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