VAT Treatment of Online Events in the EU

Based on the current VAT rules, granting access to ‘real life’ events (concerts, seminars, festivals, shows, etc.) is taxable in the EU Member State where the event physically takes place. However, online events lack such a physical presence and thus have proved to be a challenge for the local tax authorities and cour

The CJEU ruled in the Geelen case (C-568/17) on the VAT treatment of such online events and decided that ‘physically carried out’ within the meaning of the VAT Directive would be the place where the supplier has established his/her business or has a fixed establishment from which those services are supplied. The CJEU’s ruling stated:

Article 52(a) of the VAT Directive must be interpreted as meaning that a complex supply of services, consisting in the offer of live interactive erotic webcam sessions constitutes an ‘entertainment activity’ within the meaning of those provisions, which had to be regarded as being ‘physically carried out’ within the meaning of those provisions at the place where the supplier has established his business or a fixed establishment from which those services are supplied or, in the absence of such a place, the place where he has his permanent address or usually resides.

Source WTS

See also

• C‑568/17 (Geelen) – Judgment – Live interactive erotic webcam sessions – Place where a service is actually performed
• Ecofin agreement on VAT rates also includes changes to the ”Place of Supply” with regard to services supplied via electronic means

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