University of Jyväskylä

Implementing VAT in sports fees

The sports fees of University Sports and Jyväskylä Academic Sports at the University of Jyväskylä have not included VAT (value added tax).  Due to the preliminary ruling (2756/2/15) on 19 May 2017 by the Supreme Administrative Court, the sports fees the University of Jyväskylä charges from its students and personnel, as well as from the personnel of its subsidiaries, must include a VAT of 10%. 

According to the Supreme Administrative Court, the University of Jyväskylä offers sports services for a large group of people and these services compete with other similar services on the market. The University was perceived to practice business in the form of sports services, granted that the costs were mainly covered with a state subsidy and that the government encourages to organise academic sports. Due to the decision, sports fees charged from the students and the personnel will increase.

More information:

Anneli Mörä-Leino                  Anu Mustonen 
Head of University Sports      Director of Relations
+358 50 4285270                     +358 505649022

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