- The BMF released guidance on VAT treatment for online events like educational events or live-streamed concerts.
- The focus is on the place of supply according to § 3a UStG and potential VAT exemptions or reductions.
- Distinctions are made between pre-recorded content accessed at a chosen time and live streaming where customers join an event online.
- Pre-recorded content is considered a different type of service under § 3a Abs. 5 Satz 2 Nr. 3 UStG.
Source: datenbank.nwb.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.
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