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VAT Challenges for Virtual Events in a Post-Pandemic World

  • The pandemic caused a shutdown of in-person events and led to the rise of virtual events.
  • Virtual events do not have specific VAT rules like in-person events do.
  • EU VAT rules determine where a service should be taxed.
  • B2B services are taxed in the country where the business customer is established.
  • B2C services are taxed in the country where the supplier is established.
  • Charging a fee for attending an in-person event falls under a specific exception to the general rules.
  • Virtual events do not have a specific exception and follow the general rules.
  • VAT exemptions may apply to certain types of events.
  • Virtual events replaced in-person events during the pandemic.
  • Virtual events have different VAT rules compared to in-person events.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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