On 9 June 2021, the German Ministry of Finance (MOF) issued a letter clarifying that the place of supply for business-to-business (B2B) services related to the admission to cultural, artistic, sporting, scientific, education, entertainment, and similar events is the place the event actually takes place, and public accessibility is no longer relevant in the place of supply determination. On the same date, the MOF issued another letter allowing the VAT exemption for cultural event transactions to apply to undisclosed agents, regardless of whether the agent meets the requirements for the exemption. The principles in these letters apply to all open cases as from 9 June 2021.
Source Deloitte
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