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Non-application of exemptions under article 44 CTVA

VAT Commentary. Exemptions under article 44 of the VAT Code – Services of lecturers, artists and sports professionals – art. 44, § 2, 8° (15.06.2021).

 

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Article 44, § 2, 8°, of the VAT Code exempts “the supply of services to organizers of conferences by lecturers acting as such, the supply of services to organizers of shows and concerts, to publishers of records and other sound media and to directors of films and other image media by actors, conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or for circus, music hall or artistic cabaret performances, the supply of services to the public by actors, conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or for circus, music hall or artistic cabaret performances, and the supply of services to the public by actors, conductors, musicians and other artists for conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or those of circus, music hall or artistic cabaret shows, the provision of services supplied to the organizers of sports competitions or shows by persons participating in such competitions or shows; “.

The services of lecturers, artists in general and sports professionals are, in principle, supplies of services as referred to in Article 18, § 1, second paragraph, 1°, of the VAT Code, when they are provided for remuneration and when the persons concerned act independently.

The exemption provided for in article 44, § 2, 8°, of the VAT Code applies to lecturers, performers and sports professionals, regardless of the legal form under which they act. Therefore, the administration has abandoned the position set out in numbers 10 and 11 of circular no. 13/1997 of 19.11.1997 (decision no. E.T. 108.828 of 30.09.2005; Information and Communications no. 13.04.2006/1 of 13.04.2006). The then Minister of Finance, however, decided not to require the application of this decision for the time being (Information and Communications no. 18.07.2006/1 of 18.07.2006; written parliamentary question no. 518 of Representative Veerle Wouters of 16.07.2013).

The notion of “artist” covers actors, conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or for circus, music hall or artistic cabaret shows.

The services of these persons are only exempt from VAT when they are provided to organizers of shows and concerts, to publishers of records and other sound media and to film and other image makers. The term “film directors” is used here to refer generally to persons who undertake the shooting of films and direct their execution at the highest level and who, in the film world, are more commonly known as “producers” (decision no. E.T. 24.762 of 8.11.1977).

This VAT exemption does not apply to sales of NFTs.