- Invitations and free tickets to sporting events are popular among companies
- Tax issues, especially VAT, are important for tickets for major sporting events
- Purchase of tickets for sporting events in Germany is subject to German VAT
- Reverse charge procedure applies for tickets sold by companies not based in Germany
- Definition and components of hospitality services include catering, entertainment programs, special seating, and other amenities
- Potential VAT registration obligations for companies supplying tickets for sporting events in Germany
- Input tax deduction is available for taxable persons who purchase tickets or hospitality services for business purposes
Source: fgs.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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