- The BMF issued guidance on VAT classification for online event services on August 8, 2025.
- Events in arts, culture, science, education, sports, and entertainment are increasingly offered online.
- The guidance addresses the place of supply and applicability of tax exemptions or reductions.
- It covers streaming of concerts, theater performances, educational and health services.
- The document includes sections on pre-recorded content, live streaming, service commissions, and service combinations.
- It updates previous guidance from April 29, 2024.
- The principles apply to VAT exemptions and reduced rates for transactions after December 31, 2024.
- For services before January 1, 2026, businesses can refer to the previous guidance for VAT deductions.
Source: blogs.pwc.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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