- German VAT Act has specific provisions on the place of supply for events and activities in various sectors
- Amendments to regulations in VAT Directive regarding virtual participation in events will be implemented on January 1, 2025
- Changes to sec. 3a para. 3 of the German VAT Act include new provisions for virtual participation in B2C and B2B events
- For B2B events, place of supply is where the recipient is established if they only participate virtually
- For B2C events, place of supply is where the consumer is established if they participate virtually
- These changes ensure taxation in the Member State of consumption for virtual events and activities.
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
