VAT for performing artists in The Netherlands

Who are performing artists for the law on turnover taxation?

Not only musicians or actors are called artists for the law. Many other professions can fall under the term ‘artists’. Comedians, magicians, ventriloquists, circus artists, disk jockeys, video jockeys and clowns are considered artists for the law on turnover taxation. The law on turnover taxation does not give a specific definition for the term artist. Below we will give a list of activities and professions that either fall under the term ‘artist’ for the turnover taxation or are considered an exception.

- Musical performances, operas, operettas and performing on musical festivals;

- Dance performances;

- Performances of disk jockeys, video jockeys, masters of ceremony, and vocalists on a ;

- Performances in revues, musicals and cabaret shows;

- Performances in plays, pantomimes, and puppetry;

- Giving lectures;

- Performances of comedians, magicians, ventriloquists and circus artists;

- Performances of sketch artists and caricaturists that make sketch drawings on an event.

A requirement is that it involves performances that the audience can view or listen to direct or indirectly. For example:

- Performances in theatres, concert halls and such like;

- Performances for radio, television or for a recording;

- Performances in movies or commercials;

- Musical performances for movies;

- Performances in role playing for trainings;

It must involve performances of artists, some groups are not considered performing artists for the law on turnover taxation. For these groups the 21% tariff applies.

- Directors

- Models

- Conductors that lead repetitions. (for the actual performance conductors are considered performing artists and therefore the 6% tariff applies);

- Technicians;

- Agent or impresario that mediates in a performance;

- The mediation for a performance (unless done by the artist self);

Exempt for the turnover taxation are:

- Composers;

- Writers;

The website of the Tax Authorities can be confusing considering the abovementioned exempt services, because it states that writers and composers must charge 21% vat. This is incorrect. According to art. 11 clause 1 sub q law OB (Dutch turnover taxation) services of writers, composers and journalists are exempt.

For more information or any other questions please do not hesitate to contact us at info [at] lupacompany.com.