As a government, educational or care establishment, you may think that VAT is of no concern to you. After all, your services are VAT-exempt. Yet nothing could be further from the truth. Deloitte specialists can advise you on achieving the best results for your organisation.

The Deloitte approach
Precisely because the bulk of your services are exempt from VAT, the VAT that your suppliers or partners charge to you represents a cost item for your establishment. Deloitte experts will investigate for you whether you might be able to avoid this VAT, thereby reducing your tax burden.

Secondary activities and VAT levies
Furthermore, educational and care establishments are increasingly engaging in secondary activities, unaware that the revenue from these activities must be included in the levying of VAT. A prime example of this is the secondment of personnel which, in principle, must be subject to VAT. There are plenty of other secondary activities that are wrongly excluded from VAT levies, such as the hiring out of televisions or telephones by care establishments or the work placements run by a school. Therefore, many educational and care establishments are blindly running the risk of additional tax assessments.

Refunds on new builds
For new builds, it may be possible to request a refund of VAT from the Tax Administration. This applies to the VAT on rooms that are used for purposes subject to VAT, such as a school canteen or the room used by a hairstylist or pedicurist at a care establishment. Educational and care establishments can therefore be confronted with fairly complicated VAT issues. We would, of course, welcome the opportunity to assist your establishment, using our knowledge of VAT and other matters and our experience within your sector.

Further information
For more information, contact:

Government
Ronald Brouwer, Partner VAT, telephone: +31 (0)70 337 25 21

Education
Ben Mulder, Partner VAT, telephone: +31 (0)50 520 45 91

Care
Franklin Soetens, Director VAT, telephone: +31 (0)40 234 52 70.