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New Irish VAT Guidance on Event Admission: Revenue’s eBrief No. 127/25 outlines updated VAT treatment for admission to cultural, educational, and entertainment events, including physical, virtual, and hybrid formats.
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Physical Events VAT Rules: Admission to physical events is taxed where the event takes place. Both B2B and B2C attendees are subject to Irish VAT if the event occurs in Ireland.
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Virtual Events from 2025: From January 1, 2025, B2C virtual event supplies are taxed where the customer resides, requiring suppliers to register locally or use the VAT One Stop Shop (OSS).
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Hybrid Event VAT Determination: For hybrid events, VAT treatment depends on whether the physical or virtual element is predominant. If both options are equally offered, the event is treated as a physical one.
Source: Orbitax
