BMF, guidance of 29 April 2024 – III C 3 – S 7117-j/21/10002 :004
- Due to corona, online participation has increased at certain events in addition to the physical presence of participants. In addition, many organizers offer the option of participating in the event via live stream or by selling pre-produced content that can be viewed later at a time of your choice. If it is a combination offer (live stream with individual retrieval of the recording), the BMF is of the opinion that a complex service of its own kind exists and the standard tax rate is to be applied. If, on the other hand, a recording is provided for a separate fee, it is a further independent service to be assessed separately in addition to the live stream, for which the total fee must be divided accordingly. The BMF has provided these requirements with a very short transitional provision until 30 June 2024 only.
- The BMF guidance can be positive for influencers because they usually provide their services as part of service commissions via platforms (B2B turnover). If the influencers have previously paid German VAT, they may be able to have this refunded by the tax office. In this respect, domestic
platforms must check whether they qualify as an intermediate link in a supply chain (see CJEU ruling of 28 February 2023 C695/20). - The VAT Directive has a new local provision from 1 January 2025. According to this, services to consumers that are transmitted virtually via streaming or other means are to be taxed in the country of residence of the recipient (use) (see Art. 54 para. 1 subpara. 2 of the new VAT Directive). This will also be implemented in the JStG 2024.
Source KPMG
