{"id":343,"date":"2016-05-20T09:05:39","date_gmt":"2016-05-20T07:05:39","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/toch-btw-aftrek-fondsenwerver\/"},"modified":"2026-03-03T10:32:43","modified_gmt":"2026-03-03T09:32:43","slug":"vat-deduction-for-fundraisers-after-all","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/toch-btw-aftrek-fondsenwerver\/","title":{"rendered":"VAT deduction for fundraisers after all"},"content":{"rendered":"

\"20151116_VAT_1_on_food_VWGNijhof\"<\/p>\n

In November last year, we reported in our article No VAT deduction for fundraisers<\/a> that a foundation which raised funds for food banks was not entitled to a VAT deduction. In the appeal against the ruling in which the Gelderland District Court had so decided, the Arnhem-Leeuwarden Court of Appeal<\/a> On 3 May, it was decided that a full VAT deduction could be claimed.<\/p>\n

Food banks<\/h4>\n

The case concerns the draft \u201cOne for food<\/em>\u201c<\/a>. Under this scheme, restaurant diners donate \u20ac1 per place setting to food banks. This donation must go entirely to the food banks. The foundation\u2019s costs are therefore covered by the contributions paid by the restaurants for taking part in the scheme. In exchange for these contributions, the restaurants receive publicity packages and are granted the right to use the scheme\u2019s name and logo to advertise their business. The Court considers it undisputed that the foundation is a VAT-registered business for the purposes of these advertising activities.<\/p>\n

Actual work carried out<\/h4>\n

Unlike the District Court, the Court of Appeal concludes that the foundation can deduct all input VAT<\/strong> because its actual activities consist of recruiting restaurants and launching and running the campaign. The fundraising aspects for the food banks are merely a consequence of this, as is the transfer of the donations. The costs incurred by the foundation \u2013 comprising consultancy fees for drawing up the business case, designing and producing the materials, and hiring two temporary staff to visit the restaurants, support the conclusion that the foundation\u2019s actual activities involve recruiting restaurants and launching the campaign.<\/p>\n

There is no evidence to suggest that the foundation and its affiliated food banks do anything more than provide information about what the campaign involves.
\nIt is the foundation\u2019s actual activities that are decisive, not the fact that its actual (and statutory) purpose is to collect donations for food banks.<\/p>","protected":false},"excerpt":{"rendered":"

In november vorig jaar meldden wij in ons artikel Geen BTW-aftrek fondsenwerver dat een stichting die deed aan fondsenwerving voor de voedselbanken, geen recht had op aftrek van BTW. In het hoger beroep tegen de uitspraak waarin de Rechtbank Gelderland dit besliste heeft het Gerechtshof Arnhem-Leeuwarden op 3 mei jl. beslist dat aftrek van de […]<\/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-343","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/343","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=343"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/343\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}