New VAT Rules for Streaming Services Effective January 2025

• VAT on streaming services will be due elsewhere starting January 1, 2025
• Changes are due to the implementation of EU directive 2022/542 through amendments made on November 8, 2024, to the VAT law and other laws
• The tax location for virtual access services to cultural, artistic, sports, scientific, educational, entertainment events, or similar, such as fairs or exhibitions, will change
• For services provided to other taxpayers, the location of the service provision will be determined by general rules set out in Article 44 of the VAT Directive and Article 28b of the VAT law
• The tax will generally be due in the location where the service recipient has their business headquarters

Source: podatki.gazetaprawna.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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