- The concept of “place of supply” is important for determining where something is supplied for VAT purposes
- Place of supply rules differ for different types of supply and for B2C and B2B transactions
- Events are defined as gatherings of people for a short time and have different VAT treatment than longer term supplies
- Business-to-Business (B2B) supplies are deemed to be provided where the recipient is located, except for admission to events
- Admission to events is subject to special rules and is deemed to be supplied in the country where the event takes place
- Ancillary services provided to event attendees are also subject to the special rules for admission
- Organising events in different countries can have different VAT implications based on where the event takes place and who the services are provided to.
Source: abpco.org
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.
