- Starting in 2025, the place of supply for virtual cultural, artistic, sporting, scientific, educational, or entertainment services will change
- Currently, these services are taxed at the location where the events or activities actually take place
- From 2025, VAT for virtual services will be based on the location of the customer
- For B2B services, the place of supply will be where the customer is established
- For B2C services, the place of supply will be where the non-taxable person is established, resides, or has their habitual residence
- Businesses can use the one-stop shop (OSS) system to avoid multiple VAT registrations.
Source: pincvision.com
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.
