- New place of supply rules clarified for interactive virtual events
- VAT treatment of virtual events aligned with electronically provided services
- Directive 2022/542 confirms VAT treatment of live-streamed virtual events
- Virtual events taxable in country of consumer’s residence starting from 1 January 2025
- Live virtual events no longer classified as electronically delivered services
- Pre-recorded events subject to VAT in country where consumer resides
- VAT treatment differs for B2C and B2B transactions
- B2C transactions taxed based on attendee’s location
- B2B transactions subject to reverse charge mechanism
- Recipient required to self-assess VAT due in local VAT return
Source: vatit.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.
