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A limited company has enquired whether the physical activity promotion services it will provide to a local council are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that, as the company is not a social entity, the services are subject to the standard rate of 21%.
Question raised: Taxation under Value Added Tax of the described activities.
Physical activity promotion services for health improvement are not exempt from VAT because the providing entity does not hold the status of a public law entity or a private establishment of a social nature. The reduced rate of 10% is not applicable because the activity is not considered social assistance, as it is not primarily intended to address states of necessity or the deficiencies of vulnerable groups. Therefore, they are taxed at the general rate of 21%.
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