- The document is from the Federal Ministry of Finance in Berlin, dated August 8, 2025
- It addresses the classification of online event services for VAT purposes
- The document references a previous BMF letter from April 29, 2024
- It includes sections on introduction, pre-recorded content, live streaming, service commission, service combinations, application to other online services, and changes to VAT application decree
- Events in arts, culture, science, education, sports, and entertainment are increasingly offered online
- The document discusses the applicability of tax exemptions or reductions for these online events
- It mentions specific tax exemptions and reductions under German VAT law
- The previous BMF letter is replaced with new regulations for B2C online event services
Source: bundesfinanzministerium.de
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.
