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How The 2022 EU VAT Directive Affects The Equestrian Sector

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Friday, 24 June 2022 By Luc M. Schelstraete, Piotr M. Wawrzyniak, Sophia P. Elderson Nosti

The VAT (Value Added Tax) legislation of the Member States of the European Union, including setting the VAT rates, is based on the European VAT directive 2006/112/EC. Member States cannot arbitrarily decide which VAT rates are applied to which type of goods including when it comes to reducing the VAT rate on certain products. To do this, Member States must adhere to an exhaustive list of concrete goods and services as set out in thatVAT Directive . Reducing VAT rates on certain products is often used politically to encourage the purchase of such goods and services.

On April 5, 2022, the EU Council adopted a directive[1]  (Directive) – which entered into force on April 6th 2022 -  that allows for a fundamental overhaul of the existing VAT rates in all Member States which has a big impact on the equestrian sector. The new VAT rules can be applied from the date of entry, except from the application of reduced VAT-rates to sports events, theathers and live streaming of shows, which will be applicable on the 1st January 2025.

Below is an explanation of what this revision actually entails, what the general impact of the directive could be and how it might affect the equestrian and sports sector.

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Written by

Luc M. Schelstraete

Luc M. Schelstraete

Luc is the Managing Partner at Schelstraete Equine Lawyers. Luc has been practicing law for over 35 years and in 1989 he founded Schelstraete Equine Lawyers. Luc has developed the equine legal business as a niche and today he operates as the Managing Partner of the Firm.  In 2015 Luc initiated  the Alliance Group of European, US and Asian Equine Lawyers which has partners in more than 10 countries.

Piotr M. Wawrzyniak

Piotr M. Wawrzyniak

Piotr is a senior associate at Schelstraete Equine Lawyers.
Piotr leads the firm’s business section and represents clients in sports law related matters (including arbitration before the FEI Tribunal and CAS). He focuses on advising and negotiating commercial contracts, often with a cross-border element.
Sophia P. Elderson Nosti

Sophia P. Elderson Nosti

Sophia is a paralegal at Schelstraete Equine Lawyers and honours student at the Utrecht University Law College. 

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