New VAT place of supply rules on virtual events for non-taxable persons

• From 1 January 2025, new VAT rules will apply to virtual events in the EU.
• The changes will affect the place of supply for B2C virtual events, potentially increasing the VAT burden for businesses.
• The rules will be implemented in the Netherlands and on an EU level. Previously, VAT for virtual events was based on the recipient’s status or the provider’s location.
• However, from 1 January 2025, VAT for certain B2C virtual events will be due in the Member State where the consumer is located.
• These changes may have significant financial and administrative implications for businesses providing virtual events.

Source PwC

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