German revision of live event ticket sales by organisers
- 1 August 2013 | Richard Asquith
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.