- German Federal Ministry of Finance addresses urgent action needed on online services
- Ministry distinguishes between pre-produced content and live streaming in B2C sector
- Type of performance influences applicability of VAT exemptions and reduced rates
- Pre-produced content considered electronic service with place of supply determined by recipient’s residence
- Live streaming not considered electronic service, place of supply determined by recipient’s residence
- Deemed supply chain of services may exist for digital provision of live and streaming offerings
- VAT exemptions and reduced rates apply to services in health, art, culture, and education sectors
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.
