The ongoing corona pandemic and the resulting
ban on human gatherings have brought about
a boom for webinars and other kinds of online
events. As there is no physical location, the
question of the place of supply for VAT purposes
arises in the case of paid services. The result
of such an analysis based on current VAT rules
may surprise some, as it opens up scope for tax
optimization. An explicit regulation that accords
with the consumption tax concept of VAT would
be necessary to avoid risks, as well as untaxed
revenues and double taxation. However, this
may require a change in the EU VAT Directive
with the coordination of all Member States.
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