VAT tariff workshops and classes visual arts
When you work as a freelancer, teaching visual arts, sometimes you will have to bill with VAT and sometimes without. Whether you charge with VAT depends primarily on the age of your students. When they are younger than 21 years old, the classes are exempt from VAT. But what if your student turns 21 during the teaching period? And what else should you know about your VAT declaration as a visual art teacher? Lexlupa will explain all of this in the article below.
Exempt from VAT
When you teach handicraft, drawing, textile, audiovisual arts or any other type of visual arts, it is important that you are aware of the age of your students in regard to your VAT declaration. When your students are younger than 21 years old, you are exempt from VAT. Are they older than 21 years old? Then you are obligated to pay 21% in VAT and pay this amount with your quarterly taxes to the Tax Authorities.
Education
Do you teach on a primary school, secondary education or at an academic or professional education as a freelancer? Then, the age limit can be disregarded, and your activities will always be exempt from VAT. But pay attention: for private individuals and non-registered educations, classes or therapies that are focused on personal development (for example creative therapy) the age limit is the deciding factor for the VAT payment.
Age limit
The rule for VAT payment for freelancer is simple: In registered education and to students under 21 you do not pay VAT. And to students above 21 years old, you do invoice 21% VAT. The reference date is the moment the classes start. So, if the student turns 21 years old during the teaching period, the exemption continues. However, when the semester lasts longer than a year, the exemption expires after a year. You can therefore choose to divide the classes in teaching periods of a maximum of one year.
Reclaim your VAT
When you offer classes in visual arts exempt from VAT, make sure to take into account that you cannot reclaim your VAT on your expenses for tax purposes. When you teach partially exempt and partially taxed, the calculation for the deduction of your preload is pro rata. For example, when 30% of your income is taxed with VAT, then you can reclaim the VAT you paid as preload.
Would you like to know more?
You can read more about VAT and revenue taxes in this article*. Would you like to know more about the reduced VAT tariff? Click here. The Amsterdamse Hogeschool voor de Kunsten has listed all the VAT tariffs for executive and teaching artists in this PDF**.
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*Article (currently) only in Dutch
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