- Online event services are taxed at the location of the recipient, regardless of their VAT status, as per EU law effective from 1.1.2025.
- For cross-border transactions, the organizer may owe foreign VAT; the EU OSS procedure can be used for declaration.
- In B2B transactions, the reverse charge mechanism is mandatory.
- The tax authorities clarified their position in a letter dated 8.8.2025, but some classification questions remain.
- Applicability of tax exemptions or reductions must also be considered.
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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