- The court in The Hague ruled that the reduced VAT rate for providing the opportunity for sports practice does not apply to online sports services
- X offers workout and instruction videos for sports practice through a virtual sports platform, as well as access to blogs and videos with recipes and tips for a healthy lifestyle
- X provides personalized sports schedules for subscribers to follow at home or another chosen location, but does not have a physical sports facility
- The court determined that the reduced VAT rate only applies when a physical sports facility is actually provided by the entrepreneur
- Despite offering similar services to regular gyms, X does not meet the requirement of providing a physical facility for the reduced VAT rate to apply
- The temporary approval for the reduced VAT rate for online services by gyms during the COVID-19 crisis does not change the court’s ruling.
Source: taxlive.nl
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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.
