Following the case law of the European Court of Justice – that the duration of a seminar should no longer be the sole criterion for the application of the VAT location rules. Other elements must be taken into account, such as the fact that the educational activities are planned in advance, take place in a specific place and relate to a predefined topic. It is therefore possible that the place of the service for granting the right to access a seminar of more than one day is determined by the place where the event actually takes place. The Minister also mentions that the European VAT Committee is currently preparing a draft guideline to clarify a few things. The objective is that the same VAT rules would apply at European level. It is therefore still awaiting a concrete position on the matter.
Source: alaska-group.eu
