- The German Federal Ministry of Finance issued a new directive on August 8, 2025 regarding VAT classification of online event services, completely replacing their previous directive from April 29, 2024
- Online events have become standard for many educational service providers but were long considered uncertain from a VAT perspective, with questions about service location, tax exemptions, and reduced tax rates
- Key issues included determining where streaming services are taxed, when tax exemptions apply, and how to handle bundled offerings that combine live streaming with recordings for a single fee
- The April 2024 directive faced significant criticism, making the revision of administrative guidelines welcome, though concerns remain about the new directive’s content
- The VAT application decree will be amended accordingly to reflect these new guidelines for online event services
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.
Latest Posts in "Germany"
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- Comments on ECJ C-101/24 (Xyrality) – VAT Treatment of Mobile App Services Before 2015
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format
- Accidental Double Taxation Due to IOSS and § 21a UStG Application on Same Transaction
