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New VAT Regulations for Streaming Shows Based on User’s Place of Residence: Expert Analysis

  • Directive n. 2020/285/EU on the cross-border VAT exemption regime for small businesses is being implemented
  • A legislative decree approved by the Council of Ministers on August 7, 2024 modifies territorial criteria for services related to cultural, artistic, sports, scientific, educational, recreational activities when provided in streaming or virtually
  • Marco Peirolo, a chartered accountant in Turin and member of the VAT and other indirect taxes Commission at CNDCEC, published the information on September 16, 2024 at 08:16
  • The decree is presented to parliamentary committees for their opinions and feedback.

Source: ipsoa.it

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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