In a circular letter issued by the German Federal Ministry of Finance dated 9 June 2021, the tax authorities adopted the ECJ case law for determining the place of supply for sales of admission tickets for events pursuant to Section 3a (3) no. 5 of the German VAT Act (cf. Article 53 VAT Directive).
Accordingly, sales of admission tickets (as defined in Art. 32 and 33 of the VAT Directive) for cultural, artistic, scientific and similar events in the B2B sector are to be regarded as taxable at the respective venue – instead of applying the general place of supply rules for B2B services.
Source WTS
See also C-647/17 (Srf konsulterna) – Judgment – Admission to educational events; place of supply
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