{"id":1333,"date":"2023-03-10T08:05:54","date_gmt":"2023-03-10T07:05:54","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/geen-btw-over-contributie-autovereniging\/"},"modified":"2026-03-03T10:34:28","modified_gmt":"2026-03-03T09:34:28","slug":"no-vat-on-car-club-membership-fees","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/geen-btw-over-contributie-autovereniging\/","title":{"rendered":"No VAT on car club membership fees"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:RBNHO:2023:1483\" target=\"_blank\" rel=\"noreferrer noopener\">North Holland District Court<\/a> has ruled that no VAT is payable on the membership fee for a club for enthusiasts of a particular make of car.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Association<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Members of the club are owners and enthusiasts of a particular make of car. They pay an annual membership fee of \u20ac65. A member\u2019s partner may take part in the club\u2019s activities free of charge. Among other things, the club organises motor shows, events, touring trips, club evenings and mechanical workshops. In addition, the club publishes a magazine and maintains a website.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Form<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In 2018, the Tax and Customs Administration will send the association a questionnaire to assess its tax liability (presumably as part of the Stivers campaign: <a href=\"https:\/\/vwg.nl\/en\/nieuws\/extra-scrutiny-from-the-tax-authorities-for-foundations-and-associations\/\" target=\"_blank\" rel=\"noreferrer noopener\">The Tax and Customs Administration is paying extra attention to foundations and associations<\/a>). Based on the answers provided on the form, the Tax and Customs Administration considers the association to be a VAT-registered business and levies VAT on the membership fees received.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Direct link<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Court is examining whether there is a sufficiently direct link between the association\u2019s activities (the services provided) and the membership fees received (the remuneration). This is not the case because members\u2019 partners are free to take part in all activities without restriction, and non-members are often welcome to attend the activities as well (for example, a neighbour of a member who happens to be interested in a topic being discussed). Furthermore, the court considers that members always pay the same amount in membership fees, regardless of the number of activities organised, and that they cannot dictate how many or which activities the association organises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The association is not liable for VAT on membership fees. However, VAT must be paid on the admission fees received, as there is a direct link between granting access to the trade fair and the admission fees received.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">An appeal?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It is not known whether the Tax and Customs Administration will lodge an appeal against the court\u2019s ruling. Many associations are not keen on having to pay VAT on their membership fees, unless they can claim a substantial input tax deduction (for example, because they have invested in property). Many associations are eligible for a VAT exemption. For example, there is the sports exemption for non-commercial sport, and the fundraising exemption for the fundraising activities of associations engaged in exempt activities. You can find more information on the tax liability of foundations and associations in our comprehensive guidance note <a href=\"https:\/\/vwg.nl\/en\/nieuws\/tax-liability-of-foundation-and-association-update-1-january-2023\/\">Tax liability of foundation and association<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Rechtbank Noord-Holland heeft beslist dat over de contributie voor het lidmaatschap van een vereniging van liefhebbers van auto&#8217;s van een bepaald merk geen BTW is verschuldigd. Vereniging Lid van de vereniging zijn eigenaren en liefhebbers van een bepaald merk auto&#8217;s. Zij betalen per jaar \u20ac 65 aan contributie. De partner van een lid kan gratis [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1333","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1333"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1333\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}