- German Ministry of Finance issued a letter on VAT treatment for online streaming and on-demand events
- Clarifies VAT rules for arts, science, education, sports, and entertainment events
- Place of supply for electronic services determined by VAT Act Section 3a for non-entrepreneurs
- Livestreamed events’ place of supply is based on recipient’s residence or office
- Exemption for livestreaming by qualifying entities if audience interaction criteria are met
- Applies to transactions after December 31, 2024
- Entrepreneurs can rely on an MOF Circular for services before January 1, 2026 for input VAT deductions
Source: news.bloombergtax.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.
Latest Posts in "Germany"
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- ECJ Rules on VAT Treatment of Mobile App Services Before 2015
- EU Court Rules on VAT Liability for App Store Digital Platform Sales
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format
