What VAT applies to tickets in the Netherlands?

Three rates, three owners. Admission to a Dutch event carries the 9 percent reduced rate. The Belastingdienst puts music and theatre performances, music festivals and dance parties at 9 percent. Access to a discotheque where a live act is of minor importance carries 21 percent. A tax adviser decides that edge, not the software. NightHall's platform fees are a service to the organizer and carry the 21 percent general rate for a Dutch organizer, so a EUR 0.20 ticket fee invoices at EUR 0.242. A business in another EU country with a valid VAT number gets the reverse charge: an invoice without VAT, marked "btw verlegd".

The organizer completes a VAT field per product, and NightHall never sets the rate. The product suggests; the organizer confirms. Articles 6d and 6e of the Wet op de omzetbelasting 1968 place the supply where the event takes place. That covers admission to an event attended in person. A Dutch event therefore carries the Dutch rate, whatever the country of the organizer or the buyer. Lodging moved to 21 percent on 1 January 2026. A mixed package, such as a festival ticket bundled with lodging, needs an adviser to confirm the split before they sell.

The planned rise of the reduced rate for culture, media and sport from 9 to 21 percent did not take effect. The Wet behoud verlaagd btw-tarief op cultuur, media en sport cancelled it from 1 January 2026, and only lodging moved to 21 percent. Admission to concerts and similar events stays at 9 percent on 14 October 2026. A future law change would move every admission price, so confirm the current rate on the Belastingdienst page before you price a new season.

Sources

Admission at 9 percent: Belastingdienst on music and theatre performances (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/diensten_9_btw/cultuur_en_recreatie/muziek-en-toneeluitvoeringen, read 14 October 2026). Also on cultural and recreational events (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/diensten_9_btw/cultuur_en_recreatie/cultuur_en_recreatie, read 14 October 2026). Increase cancelled: Staatsblad 2025, 339 (https://zoek.officielebekendmakingen.nl/stb-2025-339.html, read 14 October 2026) and its explanatory memorandum, Kamerstuk 36814 no. 3 (https://zoek.officielebekendmakingen.nl/kst-36814-3.html, read 14 October 2026). Lodging at 21 percent from 1 January 2026: Belastingdienst news of 30 October 2025 (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/btw-logies, read 14 October 2026). General rate of 21 percent: Belastingdienst (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/btw_voor_buitenlandse_ondernemers/btw_berekenen/btw_tarieven/btw_tarieven, read 14 October 2026). Place of supply of admission: Wet op de omzetbelasting 1968, articles 6d and 6e (https://wetten.overheid.nl/BWBR0002629/, version valid from 1 January 2026, read 14 October 2026). Reverse charge for EU businesses: Belastingdienst (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/goederen_en_diensten_naar_andere_eu_landen/btw_berekenen_bij_diensten/btw_berekenen_bij_diensten_aan_afnemers_in_andere_eu_landen, read 14 October 2026). NightHall position (.litespec/intent/countries/netherlands.md rules requirement/ticket-vat.admission-rate and requirement/ticket-vat.ticket-vat-follows-event-netherlands; .litespec/intent/money/pricing.md).

Applies to: the Netherlands, checked 14 October 2026. Check with your adviser for the club-night edge and mixed packages.