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2024 Annual Tax Act: Virtual Events and Activities in German VAT Law Amendments

  • German VAT Act has specific provisions on the place of supply for events and activities in various sectors
  • Amendments to regulations in VAT Directive regarding virtual participation in events will be implemented on January 1, 2025
  • Changes to sec. 3a para. 3 of the German VAT Act include new provisions for virtual participation in B2C and B2B events
  • For B2B events, place of supply is where the recipient is established if they only participate virtually
  • For B2C events, place of supply is where the consumer is established if they participate virtually
  • These changes ensure taxation in the Member State of consumption for virtual events and activities.

Source: kmlz.de

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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