The amendment confirms that from 1 January 2025, the supply of a live virtual event is taxable in the country where the consumer purchasing the online attendance resides, which means that virtual event providers will need to charge VAT to the consumers locally in their own country. This will force these types of suppliers into either VAT registering in each country or using the non-union OSS system to account for the VAT on these types of supplies.
Source: fiscalsolutions.co.uk
