{"id":629,"date":"2025-01-10T10:30:00","date_gmt":"2025-01-10T09:30:00","guid":{"rendered":"https:\/\/www.watacc.nl\/overgangsregeling-btw-tarief-logies-cultuur-sport-en-media\/"},"modified":"2025-01-10T10:30:00","modified_gmt":"2025-01-10T09:30:00","slug":"overgangsregeling-btw-tarief-logies-cultuur-sport-en-media","status":"publish","type":"post","link":"https:\/\/www.watacc.nl\/en\/overgangsregeling-btw-tarief-logies-cultuur-sport-en-media\/","title":{"rendered":"Transitional VAT regime for accommodation, culture, sports and media"},"content":{"rendered":"<p>The Tax Plan 2025 contains a measure that increases VAT on accommodation, culture, sports and media from 9 to 21% from 1 January 2026. There is a transitional arrangement for these items that may be of interest to you as early as 2025.<\/p>\n<p><!--more--><\/p>\n<p>The VAT increase on culture, sports and media applies to, among others:<\/p>\n<ul>\n<li>supply and import of works of art and collections<\/li>\n<li>books, e-books, newspapers and magazines, and the lending thereof<\/li>\n<li>granting access to gyms, such as fitness, ski slopes, skating rinks, on-site sports classes and yoga studios, and swimming pools<\/li>\n<li>public museums<\/li>\n<li>concerts, music festivals, theatre, cabaret and dance performances and musicals<\/li>\n<li>granting access for sports competitions, including by non-commercial sports associations<\/li>\n<\/ul>\n<p><strong>Rate unchanged<\/strong><br \/>For cinemas, amusement parks, playgrounds, ornamental gardens, circuses, fairs and zoos, the VAT rate remains 9%.<\/p>\n<p><strong>Lodging: transitional arrangement<br \/><\/strong>In the case of single-use voucher transfers and payments in 2025 for supplies valid for 2026 and beyond, the entrepreneur will charge 21% VAT.<\/p>\n<p><strong>Culture, sport and media: transitional single-use voucher scheme<br \/><\/strong>A voucher is a voucher, ticket or gift card that entitles the holder to goods or a service, with no mandatory additional payment. Vouchers can be issued in physical or digital form (e.g. as a digital code or QR code). For example, a book voucher, a perfume voucher or a gift voucher from an online shop.<\/p>\n<p>With single-use vouchers, the VAT implications are already known at the time the voucher is issued. For example: you issue a cinema voucher that can only be used in a Dutch cinema. For this service, 9% VAT is due.<\/p>\n<p>VAT must be remitted when the voucher is issued. Thus, when the voucher is redeemed, VAT is no longer due. VAT is calculated from the amount paid for the voucher.<\/p>\n<p>Transitional arrangement:<\/p>\n<ul>\n<li>You must charge 9% VAT on single-use voucher transfers and payments made up to 30 June 2025. These are supplies valid for 2026 and later.<\/li>\n<li>You charge 21% VAT for transfers of single-use vouchers and payments made after 30 June 2025. These are supplies valid for 2026 and later.<\/li>\n<\/ul>\n<p><strong>Note:<\/strong> The government is still looking for an alternative measure to the VAT increase on culture, sports and media. As soon as more is known about this, we will inform you.<\/p>","protected":false},"excerpt":{"rendered":"<p>There is a transitional arrangement for VAT increases starting on 1 January 2026.<\/p>","protected":false},"author":2,"featured_media":630,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actueel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Overgangsregeling btw-tarief logies, cultuur, sport en media - Waterland Accountants &amp; Adviseurs<\/title>\n<meta name=\"description\" content=\"Er is een overgangsregeling voor de btw-verhogingen die op 1 januari 2026 ingaan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.watacc.nl\/en\/overgangsregeling-btw-tarief-logies-cultuur-sport-en-media\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Overgangsregeling btw-tarief logies, cultuur, sport en media - Waterland Accountants &amp; 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