- BMF has issued a statement regarding the classification of revenues from online event services and other online service offerings
- The new BMF letter provides administrative principles for the B2C sector, particularly in the areas of art, culture, science, education, sports, and entertainment
- The letter explains guidelines for pre-produced content, live streaming, digital provision through third parties, and the scope and basis for calculating fees for combined services
- The BMF letter applies to all open cases and does not object to previous practices for services provided before July 1, 2024
- The letter provides guidance on the location of services, VAT exemptions, and reduced VAT rates for certain services.
Source: haufe.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.
