- The Knowledge Group on VAT addressed questions about whether a community center’s activities are exempt from VAT.
- X is a non-profit foundation operating a community center with various facilities.
- The center is mainly used by social-cultural organizations for activities and occasionally by villagers for events.
- X aims to enhance social cohesion in the village and ensures activities align with its goals.
- Staff or volunteers are always present during events for supervision and other tasks.
- X’s income comes from bar sales, room rentals, and subsidies.
- The provision of rooms by X is not exempt as club and community center work under specific VAT articles.
- The provision of rooms by X is generally exempt under another VAT article.
- Bar sales by X are not exempt as fundraising under the specified VAT article.
Source: taxence.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.
