- New VAT rules for virtual access to cultural and similar events in Portugal took effect on January 1, 2025.
- The Portuguese Tax and Customs Authority issued guidance on these rules on March 27, 2025.
- The place of supply for VAT purposes is determined by the location of the buyer or consumer.
- For B2B transactions, the buyer’s business headquarters, permanent establishment, or residence determines the location.
- For B2C transactions, the consumer’s location or residence is the place of supply.
- Ancillary services related to event access are included, but intermediary services for ticket sales are excluded.
- A table in the guidance helps clarify taxation rules based on event type and location.
- Changes were influenced by ECJ rulings in the Geelen and Westside Unicat cases.
- Other EU countries have also updated their VAT regulations and provided guidance.
Source: vatabout.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.
