German live events VAT ruling
- 05 September 2015 | Richard Asquith
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.