Belgium Revises VAT Rules: Virtual Event Supply Now Taxed at Customer’s Location

• Belgium has updated VAT rules for virtual events and streaming services, aligning with EU Directive 2022/542.
• For virtual events, the place of supply for VAT purposes is now the customer’s location, not the event’s location, for both B2B and B2C transactions.
• If the customer has no registered office or fixed establishment, the place of supply is their domicile or habitual residence.
• The new rules apply immediately upon publication in the Belgian Official Gazette.
• Physical events remain taxed at the location where the event actually takes place.

Source: fintua.com

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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