Online Events Sales are Subject to VAT Changes to both B2B and Private Consumers

The sale of tickets for live online events will be taxable in the country where the customer is established according to the new Directive (EU) 2022/542. The regulation covers educational, scientific, cultural, artistic, sporting, and recreational events, when they are broadcast live on the internet.

Companies should base the VAT on where customers has a permanent domicile or usually resides. This means that the VAT percentage rate on tickets for events to private customers (B2C transactions) is based upon the VAT rate for each of their end customers’ countries.

EuroVAT believes that some of our event clients will most likely benefit from an OSS (one-stop shop) registration, allowing simplified VAT management in multiple EU countries (as opposed to registering and reporting VAT in each country where their attendees reside!).

EU implemented this “new place of supply” rule in 2025. Companies organizing digital events should start implementing this today. Please call us today to discuss, we are happy to advise you on your VAT options

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