{"id":1474,"date":"2024-04-05T12:55:07","date_gmt":"2024-04-05T10:55:07","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/online-fitnesscoach-is-adviseur\/"},"modified":"2026-03-03T10:34:42","modified_gmt":"2026-03-03T09:34:42","slug":"online-fitness-coach-is-advisor","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/online-fitnesscoach-is-adviseur\/","title":{"rendered":"Online fitness coach is consultant"},"content":{"rendered":"<p><a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:RBGEL:2024:1625\" target=\"_blank\" rel=\"noopener\">Gelderland District Court<\/a> ruled that a fitness coach, who provides his services online, qualifies as a consultant.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Place of service<\/h2>\n\n\n\n<p>The coach provides its online services from the Netherlands to individuals. The main rule for determining the place of supply of services for VAT purposes means that the place of supply is where the supplier of the services is located. The fitness coach must then deduct VAT from the fees received for his services.<\/p>\n\n\n\n<p>However, the place of supply of services rendered by consultants to individuals residing outside the European Union, for VAT purposes, is where the customer resides.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Online fitness<\/h2>\n\n\n\n<p>The fitness coach therefore argues that his performance qualifies as consultancy services. He does not then have to pay VAT from the fee received. The court considered that the purpose of the online services was to help the client achieve his or her fitness goal, by providing advice and recommendations. The coach had knowledge of scientific research related to training and nutrition. Therefore, the online fitness services are similar to that of a consultant.<\/p>\n\n\n\n<p>The court sets aside the post-tax VAT assessment imposed by the Tax Administration.<\/p>","protected":false},"excerpt":{"rendered":"<p>Rechtbank Gelderland heeft beslist dat een fitnesscoach, die zijn diensten online verricht, kwalificeert als adviseur. Plaats van dienst De coach verricht zijn online diensten vanuit Nederland aan particulieren. De hoofdregel voor het bepalen van de plaats van dienst voor de BTW houdt in dat de plaats van dienst daar ligt waar de verrichter van de [&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-1474","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1474","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=1474"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1474\/revisions"}],"predecessor-version":[{"id":3486,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1474\/revisions\/3486"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}