- Starting on 1 January 2025, VAT on virtual events and online courses in the EU will be taxed at the applicable rate in the member state of the recipient
- Suppliers may have to charge VAT from another EU member state
- The new rule applies to services provided to private individuals and VAT-registered persons
- VAT declaration and payment depend on the status of the customer
- The One-Stop Shop (OSS) can be used to declare VAT for all EU member states where services are taxable
- If services are offered partly online and partly offline, suppliers must determine how to treat them for VAT purposes
- Hybrid events with online and live participation may have VAT implications
Source: bdo.global
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.
