- BMF has provided detailed information on the classification of turnover from online event services and other online service offerings for VAT purposes
- Events in the arts, culture, science, education, sports, and entertainment sectors are increasingly being offered online
- Different forms of online offerings include live streaming, digital recordings, and on-demand access
- It is important to determine the place of supply and whether tax exemptions or reductions apply, especially for events in the arts and culture sector
- BMF addresses pre-produced content, live streaming, service commissions, scope of services, and other online service offerings in detail
Source: datenbank.nwb.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.
