{"id":663,"date":"2018-07-05T08:00:51","date_gmt":"2018-07-05T06:00:51","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/btw-op-bezoek-voetbalwedstrijd\/"},"modified":"2026-03-03T10:33:20","modified_gmt":"2026-03-03T09:33:20","slug":"by-the-way-im-going-to-a-football-match","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/btw-op-bezoek-voetbalwedstrijd\/","title":{"rendered":"VAT on visiting football match"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-4477\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20180129_Sport-1024x397.jpg\" alt=\"\" width=\"1024\" height=\"397\" \/><\/p>\n<p>Many business owners hire business seats, skyboxes and similar facilities from professional football clubs or from organisations involved in other sports or events. VAT is charged on the hire fee. Can this VAT be claimed as a deduction?<\/p>\n<h4>BUA<\/h4>\n<p>A prerequisite for the deduction of VAT is, of course, that a correct VAT invoice has been issued to the business owner. In addition, the rented business seat must be used within the business for VAT-taxable supplies. These are conditions that business owners who carry out VAT-taxable supplies are usually able to meet.<\/p>\n<p>But then there is also the BUA. This abbreviation stands for the Decree on the Exclusion of VAT Deduction. Under this decree, VAT relating to the following is not deductible:<\/p>\n<ul>\n<li>giving business gifts or making donations, if the recipient should not (primarily) have been entitled to deduct the VAT;<\/li>\n<li>providing staff with accommodation, paying wages in kind, providing opportunities for sport, leisure or private transport, or for other personal purposes of the staff.<\/li>\n<\/ul>\n<h4>Supreme Court<\/h4>\n<p>According to a judgment of the <a href=\"http:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:HR:2018:1021\" target=\"_blank\" rel=\"noopener\">Supreme Court<\/a> It appears that a business owner must provide sufficient evidence to justify the VAT deduction. This judgement concerns a private limited company that rents a number of seats in the business lounge of a professional football club. The rent entitles the tenant to attend matches, receive complimentary refreshments and use the business lounge.<\/p>\n<p>The seats are used by the managing director and shareholder of the private limited company and by his brother, who works as a project manager for the company. If they are unable to attend, the seats are made available to the company\u2019s business associates.<\/p>\n<p>The Supreme Court has ruled that VAT relating to the use of the seats by business associates is not deductible. This is because the private limited company did not keep a record of which associates had used the seats. Consequently, the claimed VAT deduction is not sufficiently substantiated.<\/p>\n<p>With regard to the use of the company\u2019s facilities by staff, the presumption is that this is for their private purposes. It is up to the company to rebut this presumption. It may do so by demonstrating to a reasonable standard that attendance at the matches takes place with (potential) business associates.<\/p>\n<p>Conclusion: make sure you have proper supporting evidence if you want to claim VAT relief on these kinds of costs!<\/p>","protected":false},"excerpt":{"rendered":"<p>Veel ondernemers huren business seats, skyboxen en dergelijke bij clubs in het betaald voetbal dan wel bij een andere sport of evenement. Over de huur wordt BTW berekend. Mag deze BTW worden afgetrokken? BUA Voorwaarde voor de aftrek van BTW is natuurlijk dat een correcte BTW-factuur aan de ondernemer is uitgereikt. Daarnaast moet de gehuurde [&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-663","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/663","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=663"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/663\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}