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German revision of live event ticket sales by organisers

  • VAT
  • 02 August 2013 | Richard Asquith

German revision of live event ticket sales by organisers

Germany has changed the rules to determine the German VAT place of supply on the sale of tickets to live event by organisers.

Change in German VAT event and exhibitions rules

Previously, where tickets were sold to individuals (non-taxable persons) by a company, or in the company’s name, that is not the event organiser then the place of supply is where the seller is located.  This is at variation to the change of place of supply rules in the rest of the European, which happened in 2011.

Under the new German VAT Committee guidance issued, the place of supply now switches to the location of the event.  The new guidance also confirms the position on the sale of tickets to taxable persons – which has in practice been the country where the event takes place.


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 this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.