- An entrepreneur sells tickets for events such as pop concerts and football matches
- The tickets are purchased from ticket agencies, individuals, or other companies
- The resale of tickets is mainly done through online platforms
- VAT is calculated using the margin scheme
- The tickets are for music performances, theater shows, and sports events
- The entrepreneur provides access to events through ticket resale
- The reduced VAT rate applies to providing access to music, theater, and sports events
- The nature of the service is crucial for determining the VAT rate
- The resale of tickets does not change the nature of the service
- A court ruling regarding the role of a platform in ticket resale is not relevant in this case
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.
