FURS explanation no. 0920-6748 / 2021-3 dated March 26, 2021
Regarding the taxation of concert tickets online, namely whether concert tickets are taxed at a 9.5% VAT rate or whether it is an electronically supplied service that is taxed at the general VAT rate, the Financial Administration of the Republic of Slovenia explains:
The entrance fee for a concert performed via the Internet (streaming, download) is considered to be an electronic service that is taxed at the general, 22% VAT rate.
Source: gov.si
