VATupdate

Entrance fee for a concert performed via the Internet qualifies as consideration for an electronic service

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

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