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German live events VAT ruling

  • Sep 4, 2015 | Richard Asquith

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.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.