- Starting January 1, 2025, new rules apply to virtual supplies under § 3a UStG
- For B2C transactions involving virtual events in culture, arts, sports, science, teaching, and entertainment, the place of supply is where the recipient resides
- For B2B transactions, access to virtual events in similar fields will see an expansion of the exemption provision
- In B2B cases, the service becomes taxable at the destination where the service is received
Source: hub.kpmg.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.
Latest Posts in "Germany"
- European Customs Union: Facilitating Free Trade and Protecting Citizens for Over 50 Years
- Judgment on June 24, 2025: Reassessment of Customs Debt Following a Refund Decision
- ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed
- Germany to Implement Permanent 7% VAT Rate for Restaurants and Catering from 2026
- Tenant Electricity Supply Constitutes Independent Taxable Delivery According to Münster Tax Court
