- 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.
- 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.
- 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).
- 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.
Sources:
Latest Posts in "Ireland"
- Updated Guidelines for VAT Registration: Turnover, Registration Thresholds, and EU VAT SME Scheme
- New VAT Guidance Issued for Broiler Chicken Services Effective September 2025
- Monaghan Farmers Face Rising Costs as New VAT Rules Threaten Poultry Industry
- Transport Firm Loses €112,509 VAT Dispute Over Taxi Rental Services with Revenue Commissioners
- Tourism Industry Urges VAT Reduction to Boost Competitiveness Amid Economic Challenges
