Council Directive (EU) 2022/542 implements new VAT place of supply rules for events that are streamed or otherwise made available virtually. As from 1 January 2025, live virtual events will be deemed to be supplied in the jurisdiction where the attendants are established, have their permanent address, or usually reside. The directive gives EU member states the possibility to apply reduced rates of VAT to certain of these virtual events.
- Background
- New place of supply rule
- New reduced rate or exemption
- Implications for providers of online events
Source: Deloitte
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