The European Council has amended the EU wide VAT directive (No. 2022/542) relating to the place of supply for live virtual events.
The amendment confirms that the supply of a live virtual event is taxable in the country where the consumer purchasing the online attendance resides, which means that virtual event providers will need to charge VAT to the consumers locally in their own country. This will force these types of suppliers into either VAT registering in each country or using the non-union OSS system to account for the VAT on these types of supplies.
Source: fiscalsolutions.co.uk
