VAT rates
The amount of VAT you have to charge or pay depends on the applicable rate for the service or product you supply: that may be high (21%) or low (9%). In some cases, your service or product will be exempt from VAT or taxed at the 0% rate.
On this page
Discipline specific
Performing arts
| composing and arranging | exempt from VAT |
| copyrights on compositions (BumaStemra)* | exempt from VAT |
| performance with total fee statement form | exempt from VAT |
| performing abroad | 0% ** |
| performing as an artist (with model agreement) | 9% |
| private performance, such as weddings | 9% |
| rehearsal (in connection with a concert or show) | 9% |
| admission to a concert | 9% |
| conducting during a performance | 9% |
| direction | 21% |
| choreography | 21% |
| album sales | 21% |
| merchandise (sales of caps, etc.) | 21% |
| repetiteur | 21% |
| royalties* | 21% |
Directly to:
Teaching
| at a legally recognised vocational training course *** | exempt from VAT |
| children up to 21 years old | exempt from VAT |
| people aged 21 or older | 21% |
| people aged 21 or older, danse lessons for competitive dancers, Zumba and street dance (these fall under 'practising a sport actively') | 9% |
Visual arts
| art sales | 9% |
| art sales abroad | 9% or 0% ** |
| artistic photo's | 9% |
| commercial photo's | 21% |
Film and television
| cinema tickets | 9% |
| camera, sound and production work | 21% |
Architecture
| design and presentation | 21% |
Heritage
| admission to public museums | 9% |
| admission to exhibitions | 21% |
| restoration | 21% |
| presentations, workshops | 21% |
(*)VAT on your copyright fee
In principle, copyright, licensing and operating fees and/or royalties are subject to 21% VAT. Unless:
- It concerns copyright on work that is exempt from VAT. Examples include music compositions and texts by writers/poets and journalism. Photographic work and illustrations are not exempt in principle, unless it concerns an artwork. Check the Dutch Tax and Customs Administration website for a list of exempted work.
- You do not provide something in return and have not given permission, such as the lending fees of libraries. In this case, an exemption applies.
- You have inherited or bought rights and exploit them. In that case, an exemption applies too.
(**) The 0% rate
A number of goods and services are subject to 0% VAT. This is not the same as exempt from VAT! The 0% rate is often applicable when you supply goods or services abroad. Check carefully whether you meet the conditions.
(***)VAT for teachers
An exemption applies to some forms of teaching:
- If you teach students up to and including 20 years old, you do not charge VAT for those lessons.
- The vocational training courses below are exempt from VAT:
- legally recognised vocational training course;
- vocational training courses that are not legally recognised, which are financed by the government and that are specified in the appendix to the Higher Education and Research Act (Wet op het hoger onderwijs en wetenschappelijk onderzoek, WHW);
- vocational training courses that are not legally recognised, which are offered by institutions and self-employed teachers registered in the Central Register of Short-Term Vocational Education (Centraal Register Kort Beroepsonderwijs, CRKBO).
If you teach in the vocational education sector, the institution can also inform you about the applicable rate. If there is no exemption, the VAT rate of 21% applies and the story below is applicable.
To determine the VAT rate, it is only important which deliverable or service the contractor (teacher) provides. A foundation that is exempt from VAT may, for example, prefer not to receive invoices with VAT, as it is not allowed to claim back VAT. Nevertheless, that is not an excuse for not charging any VAT. It is only the service or deliverable you provide that determines whether you should charge VAT and how much!
Partial deduction of input tax
Teaching children is exempt from VAT. You are therefore also not entitled to deduction of input tax. You may, however, deduct the input tax on the expenses that you incur for your taxed turnover. If you teach both children and adults, you are allowed to deduct a portion of the VAT paid on the expenses that you incurred for both of them. In doing so, you should look at the percentage of your turnover that is exempt from, and what is subject to, VAT. You will find a calculation example in the Bookkeeping Example.
One group lesson for children and adults
Are you teaching a group of students older and younger than 21 years old, and will you be sending one invoice for that, for example to an amateur society? In that case, you must specify that on the invoice and split the amount.
For example: if half of the students are under 21 years old, you don’t have to charge any VAT on 50% of the agreed amount. You do, however, have to charge this for the other half.