- The Knowledge Group on general turnover tax has changed its position on the VAT rate for online software for dyslexics.
- The reference to Article 98, second paragraph, VAT Directive has been changed to Article 98, third paragraph, VAT Directive.
- The online text-to-speech program for dyslexics offered by company X does not qualify for the reduced VAT rate.
- The program does not fall under the category of “software specially designed for use by dyslexics” as defined in the VAT law.
- The program is considered an electronically provided service rather than the sale of a good.
- According to Article 98, third paragraph, VAT Directive, the reduced VAT rate does not apply to electronically provided services, unless specified in Annex III of the VAT Directive.
- The online text-to-speech program for dyslexics is not listed in the relevant points of Annex III, therefore it does not qualify for the reduced VAT rate.
Source: kennisgroepen.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.
