- An educational institution is only entitled to partial VAT deduction
- The institution provides vocational education (mbo) and adult general education (vavo)
- Students over 18 pay tuition to DUO for full-time courses and directly to the institution for part-time courses
- The institution calculates VAT deduction on mixed costs using the pro-rata method
- The tax inspector argues that only part-time education is an economic activity
- The institution must make a pre-pro-rata calculation and then a pro-rata calculation
- The court agrees with the inspector that not all activities qualify as economic activities
- Non-economic activities make up over 80% of the institution’s offerings
Source: fiscount.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.
