- New guidance on VAT treatment for event admissions has been issued by Revenue.
- It outlines place of supply rules for events and related services.
- New rules for virtual or streamed events for non-taxable individuals are effective from 1 January 2025.
- Place of supply rules depend on whether the event is physical, virtual, or an electronically supplied service and the type of recipient.
- A summary table of rules is available in section 4.4 of the guidance.
- VAT rate for event admission depends on the event type.
- Ancillary services follow the same place of supply rules as the event.
- The VAT manual for education and vocational training has been updated due to new rules.
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.
