Understanding the New EU VAT Rules for Virtual Events: Compliance Challenges and Implications

• EU VAT rules for virtual events changed on Jan 1, 2025
• Suppliers must account for VAT based on where customers are located
• Virtual events include live-streamed events or online events with virtual interaction
• VAT now applies where the viewer/customer is located
• B2B recipients may need to self-account for VAT, while suppliers must collect and remit VAT for B2C supplies
• Changes follow Directive 2022/542, with Irish law expected to be amended soon
• Providers of B2C virtual events may need to register and charge VAT in each EU country where customers reside
• VAT One Stop Shop simplification available for EU-wide registration
• Impact on cross-border B2B supplies should be less significant

Source: charteredaccountants.ie

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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