German live events VAT ruling

The German fiscal court, BMF, provided some further VAT guidance on the rules surrounding services provided to exhibitions and other live events.

The provision of hosts/hostesses is also included now within the definition of the three services which would make normally property-related service instead qualify for the general service rule.  Under the latter, the reverse charge may be used and no German VAT is required by a non-resident service provider.

But the provision of accommodation is still to be regarded as a separate, non-event related supply of a service.

The court has also permitted the extension of the 3-service VAT rule to congresses.