{"id":610,"date":"2018-03-01T11:00:10","date_gmt":"2018-03-01T10:00:10","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/samengestelde-prestaties-of-niet-in-de-btw\/"},"modified":"2026-03-03T10:33:11","modified_gmt":"2026-03-03T09:33:11","slug":"composite-supplies-or-not-in-vat","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/samengestelde-prestaties-of-niet-in-de-btw\/","title":{"rendered":"Compound performance (or not) in VAT"},"content":{"rendered":"

\"\"<\/p>\n

The VAT doctrine of compounding remains topical. 1 supply under the standard rate (21%)? 1 supply under the reduced rate (6%)? Or 2 separate supplies, 1 at the standard rate and 1 at the reduced rate? It appears to depend very much on the concrete facts and circumstances of each individual situation.<\/p>\n

Obstacle run<\/h4>\n

The t-shirt and beer that participants of an obstacle run received goes into the participation in the event. The entire composite performance is taxed with VAT at the reduced rate. In our article<\/a> of late last year, we reported to you that the Arnhem-Leeuwarden Court of Appeal had ruled that. Meanwhile, the Finance<\/a> announced that it was withdrawing the appeal in cassation in this case. This means it has been definitively established that there is one supply, taxed with VAT at the reduced rate.<\/p>\n

Beer and wine in a restaurant<\/h4>\n

Finance explicitly points out in its notification of withdrawal that the provision of alcoholic beverages does not include restaurant services. This is also the subject of (test) proceedings to determine whether composite services exist. Obviously with the contention that the supply of beer and wine merges into the restaurant service taxed at the reduced rate.<\/p>\n

Finance points out in this regard that item b.12 of Table I to the OB Act (restaurant services) refers to item a.1. Item a.1 explicitly excludes alcoholic beverages. The pending proceedings on whether composite services are provided in the restaurant sector have been decided in favour of the tax authorities for the time being.<\/p>\n

Wi-Fi<\/h4>\n

The landlord of a holiday home offered, in addition to the enjoyment of the property, the use of internet through Wi-Fi. Tenants who paid for it separately from the rent received a wifi code. The Gelderland District Court<\/a> considers that the use of wifi contributes to optimal use of the holiday home. Wifi, the court said, is almost a natural part of the holiday home. Just like the provision of running water, electricity and television.<\/p>\n

Therefore, the provision of the Wi-Fi code goes into the rental of the holiday home. The landlord pays VAT on it at the reduced rate. The fact that the Wi-Fi code is paid for in addition to the rent does not alter this.<\/p>\n

The same rental company also sells gas cylinders for use on its camping site. These gas cylinders are sold for a separate fee in the shop on the camping site. However, the supply of the gas cylinders, the court ruled, does not form part of the rental of the camping site. VAT must be remitted on the gas cylinder turnover at the increased rate.<\/p>\n

The court placed value on the wifi not being usable anywhere other than the holiday home. The gas bottles could also be sold to non-camping guests. And the use of the gas is not tied to the campsite. Campers take gas cylinders that are not empty with them after their stay.<\/p>\n

Parking<\/h4>\n

The doctrine of composite supplies has also been invoked in the context of parking. Entry to an amusement park, zoo and the like is taxed at the reduced VAT rate. In one case, the court ruled that parking merges into admission. Then parking is also subject to the reduced VAT rate. But in the other case, the judge ruled that there is no composite supply. Parking is then taxed at the standard VAT rate.<\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

Het BTW-leerstuk van de samengestelde prestatie blijft actueel. 1 prestatie onder het normale tarief (21%)? 1 prestatie onder het verlaagde tarief (6%)? Of 2 afzonderlijke prestaties, waarvan 1 tegen het normale en 1 tegen het verlaagde tarief? Het blijkt erg afhankelijk van de concrete feiten en omstandigheden van elke afzonderlijke situatie. Obstacle run Het t-shirt […]<\/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-610","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/610","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=610"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/610\/revisions"}],"predecessor-version":[{"id":2623,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/610\/revisions\/2623"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}