- New guidance on VAT treatment for event admissions published
- Covers cultural, artistic, sporting, scientific, educational, and entertainment events
- Includes VAT treatment for services ancillary to admission
- New place of supply rules effective from 1 January 2025 for virtual events
- Guidance helps determine correct place of supply rule
- VAT rate depends on event type; guidance assists in determining VAT exemption or rate
- Admission defined as granting entry for a fee, including online events
- Admission fees applicable to shows, performances, fairs, concerts, exhibitions, sporting, educational, and scientific events
- Membership fees for sports facilities not considered event admission
- Events are specific occurrences at a location for a set duration
- Events can be physical, virtual, or both, and may include electronically supplied services
- Electronically supplied services are internet-based, automated, and rely on technology
Source: revenue.ie
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.
