New: VMR in Amsterdam: entertainment tax for boats and touring cars

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November 22, 2019

VMR (Entertainment tax for boats and touring cars) If you transport or provide entertainment to paying customers on Amsterdam’s waterways, you have to to pay an entertainment tax (vermakelijkhedenretributie, vmr). You also have to pay this tax if you provide paid city tours.This tax applies to operators of boat and bus tours, water taxis and pedal boat rentals, as well as floating restaurants and performances. Read more about this new development here.

VMR (Entertainment tax for boats and touring cars)

If you transport or provide entertainment to paying customers on Amsterdam’s waterways, you have to to pay an entertainment tax (vermakelijkhedenretributie, vmr). You also have to pay this tax if you provide paid city tours. This tax applies to operators of boat and bus tours, water taxis and pedal boat rentals, as well as floating restaurants and performances and the City of Amsterdam carries out strict checks on entertainment tax.

Entertainment tax rates in 2019

• €0.66 per passenger/visitor.
• €0.33 for pedal boats and vessels with a permanent mooring.
There is no payment scheme available for the entertainment tax.

Changes in 2020

From 1 January 2020 the entertainment tax rate will increase to €1.50 per passenger/visitor. Guided walking tours in the city centre will also be charged. If you do not pay tax there is a risk of penalty of max € 5.278,-.

Registration
To register your business to pay entertainment tax, please fill in and submit the registration form. (only available in dutch)
You will then receive a tax form every 3 months.Even if you did not have any declaration you need to fill in the tax form with 0.

Indicate on the declaration form how many people participated in your activities in the past quarter. You receive an exemption of 250 people per tax year. You can determine yourself in which quarter you apply the exemption of 250 participants. The exemption applies to VMR on water and on land. You pay the VMR at the same time as the declaration. The Tax Department must have received the tax return and payment within 1 month of the relevant quarter. You charge the amount in VMR to the participants and then pay it to Taxes.
Contact for more information about VMR: belastingen@amsterdam.nl

Guide policy 2020, for the moment this is just a draft! New rules will start from 1st of April 2020.
You can submit your views on the proposed new guided tours measures up to 15 December. They are set out in the draft Permit Policy for Guided Tours 2020 and in a proposed Amsterdam Municipal Ordinance (APV) change (see below).

Submit a response
You can submit your views on the new measures up to Sunday 15 December. Responses that arrive after 23.59 on 15 December will not be taken into consideration.
Responses may be submitted in English. You can send your response by email or by post.

By email
• In the subject line, please mention “Public consultation response: Permit Policy for Guided Tours 2020”.
• The email address is: tours@amsterdam.nl

By post
Gemeente Amsterdam
Economische Zaken
Team Rondleidingen
Postbus 2133
1000 CC  AMSTERDAM

Please note: entertainment tax (vermakelijkhedenretributie, VMR) is not part of the public consultation procedure. The city council approved the regulation that includes the introduction of this tax for guided tour providers in the city on 7 November.

Next steps

The municipal executive will issue a response to the questions and remarks that have been received. Revisions to the draft policy may then be made.
The Permit Policy for Guided Tours 2020 is expected to be discussed and finalized in March 2020.

The draft Permit Policy for Guided Tours 2020

The draft Permit Policy for Guided Tours 2020 (Ontheffingsbeleid Rondleidingen 2020) sets out measures to reduce disruptions caused by overcrowding, create more space in the streets and provide for a decent working environment for sex workers. The draft policy has been considered on 12 November by the municipal executive, the College of Mayor and Alderpersons.

Some important new measures are:
• A citywide ban on conducting guided tours along the windows of sex workers.
• An extension of the permit area to cover the entire Centre district.
• A reduction in the maximum group size from 20 to 15 people.
until April 1st rules as mentioned in link will apply: https://www.amsterdam.nl/en/business/rules-permit-tours/

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