Changes in VAT regulations for online training starting in 2025 – what country is affected?

• Online training will be subject to VAT in the country where consumers reside from January 1, 2025
• Changes in the law aim to implement directives 2020/285 and 2022/542 by the end of 2024
• Most provisions will come into effect on January 1, 2025
• Changes include introducing SME procedures, modifying VAT exemption rules, and determining the taxation country for virtual events
• For training for taxpayers, the location of taxation will be the country where the service recipient is based
• From January 1, 2025, the regulation will only apply to in-person events, while online events will be taxed based on the service recipient’s country of residence.

Source: zrozumvat.pl

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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