The entrance fee for a concert performed via the Internet (live streaming, download) qualifies as consideration for an electronic service for which the special place of supply rule for electronically supplied services (Art 58 and 358 VAT Directive) as well as the standard rate (22 %) is applicable. This should also apply for broadcasts and events in the fields of politics, culture, art, sport, science and entertainment
Source
Latest Posts in "Slovenia"
- Slovenia Issues Updated Guidance on Cross-Border VAT Refund Claims for EU Transactions
- Introduction of VAT Accounting and Deduction Records: A Tool Against Tax Evasion
- Mandatory VAT Records and Pre-filled VAT Returns for Taxpayers Starting July 2025
- Implementation of VAT Records to Combat Tax Evasion in Slovenia by 2025
- Slovenia Issues Guidance on VAT Refunds for Payments in Other EU Countries
