Overgangsregeling btw-tarief logies, cultuur, sport en media

Transitional VAT regime for accommodation, culture, sports and media

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.

The VAT increase on culture, sports and media applies to, among others:

  • supply and import of works of art and collections
  • books, e-books, newspapers and magazines, and the lending thereof
  • granting access to gyms, such as fitness, ski slopes, skating rinks, on-site sports classes and yoga studios, and swimming pools
  • public museums
  • concerts, music festivals, theatre, cabaret and dance performances and musicals
  • granting access for sports competitions, including by non-commercial sports associations

Rate unchanged
For cinemas, amusement parks, playgrounds, ornamental gardens, circuses, fairs and zoos, the VAT rate remains 9%.

Lodging: transitional arrangement
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.

Culture, sport and media: transitional single-use voucher scheme
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.

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.

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.

Transitional arrangement:

  • 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.
  • 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.

Note: 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.