We recommend that you always discuss with your own adviser which VAT rules are applicable to your activity.
A donation from the Droom en Daad Foundation always includes mandatory taxes and levies. A donation (without direct compensation in return) is in general not taxable for VAT.
If you are going to carry out a free-for-public activity as an independent artist, it is possible that the activity is not considered as a “taxed entrepreneurial activity”. In that case, you may not be able to reclaim VAT on the costs incurred. Whether you, as a self-employed artist, have to pay VAT on your own fee will depend on your own personal circumstances (for example, if you can make use of the ‘kleineondernemersregeling’ or the ‘artiestenregeling’ you do not charge VAT on your fee).
If from consultation with your own adviser it becomes clear that it is not possible to reclaim VAT or that you have to pay VAT on your own fee, then the VAT may be included in the budget as part of the costs. Including VAT does not affect the maximum amount of the donation of € 7,500.