- The Portuguese Tax and Customs Authority issued Circular No. 25064 on March 27, clarifying VAT place of supply rules for services providing virtual access to various events, in line with the 2022 EU VAT Directive amendments.
- For services provided to VAT taxable persons, VAT is due at the customer’s location, while for non-taxable persons, taxation is based on the customer’s establishment or residence.
- The circular specifies that intermediary services related to ticket sales do not qualify as ancillary services and includes a reference table summarizing the place of supply for different related service types.
Source: GVC
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