- The low VAT rate for most cultural services and supplies will be eliminated from January 1, 2026
- The VAT rate for cultural and sports services will be increased to 21%
- Activities affected include the import and sale of art objects, book sales, sports facilities, accommodation services, museum entry, music and theater performances, and more
- Some cultural services, such as access to amusement parks, zoos, and cinemas, will still be taxed at the 9% rate
- The goal of the proposal is budgetary and to simplify the tax system, but there may be questions about the boundaries of the 9% rate for certain cultural services
- Businesses affected by the VAT rate increase should update their administration and invoicing by January 1, 2026
- Prepayments for cultural events in 2026 received in 2025 should already include the 21% VAT rate
- There are objections to the VAT increase from various interest groups and even the Dutch Parliament, so the final form of the change is uncertain.
Source: crop.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.
