- Streaming services are subject to VAT.
- The territoriality criteria for B2C services changed on January 1, 2025.
- The new criteria apply to streaming services related to cultural, artistic, sporting, scientific, educational, recreational, and similar activities.
- The new criteria also apply to services that grant access to cultural, artistic, sporting, scientific, educational, recreational, and similar events.
- These services must provide access to an event in exchange for a ticket or payment, including subscriptions, season tickets, or periodic fees.
Source: eutekne.info
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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