On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the place of supply for live virtual events. In accordance with the amendment, starting from January 1, 2025, 2025, the supply of a live virtual event is taxable in the country where the consumer purchasing the online attendance resides, which means that virtual event providers will need to charge VAT to the consumers locally in their own country.

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Content accuracy validation date: 12.05.2022
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From the perspective of the non-EU businesses whose activities are focused on supplying virtual events, this will have a significant impact, especially if we have in mind that many VAT legislations of the non-EU countries stipulate that these types of supplies are taxable where the event itself is hosted. Consequently, this could lead to double taxation.
Registering to the non-Union OSS system to account for the VAT on these types of supplies might become the most convenient solution for dealing with any further setbacks that this new amendment will impose.