- X is a self-employed childcare worker who offers her services through a platform
- X has a service agreement with at least one childcare center registered under the Childcare Act
- The issue is whether X is entitled to the VAT exemption for childcare services under Article 11, Section 1, Subsection w of the VAT Act 1968
- The Gelderland Court ruled that X is not eligible for the VAT exemption
- The court determined that X’s services are considered as providing labor, not as childcare services as defined in the VAT Act
- It is the childcare center, not X, that actually provides childcare services to the parents or guardians
- Childcare services involve more than just the tasks performed by childcare workers; they also include providing and maintaining facilities like beds, tables, chairs, sanitary facilities, and toys, which must meet specific standards set by the Childcare Act
- The court declared the appeal unfounded
- The case pertains to the VAT period of the first quarter of 2022
- The case was handled by the Gelderland Court
Source: nlfiscaal.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.
