- Default Place of Performance: The place of performance for cultural, artistic, scientific, educational, entertainment, and similar events is generally where the event is held, including exhibitions, fairs, and ancillary services.
- New Rules for Online Events: Starting January 1, 2025, new regulations specify the place of supply for online events organized with virtual presence.
- Taxable Customers: For taxable customers, the place of supply for online services will be where the customer is established for economic purposes, or if not applicable, where they have their domicile or habitual residence.
- Non-Taxable Customers: Similarly, for non-taxable customers, the place of supply will also be determined by their place of establishment, domicile, or habitual residence.
- Implications for Service Providers: These changes will require service providers to consider the customer’s location when determining the place of supply for online events, potentially impacting VAT obligations.
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