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As from 1 January 2025, there will be two important changes in the VAT place of supply rules

  • (1) the place of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, supplied to a taxable person, and
  • (2) the place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the supply of services of the organisers of such activities, supplied to a non- taxable person

Source Joseph Sammut

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