2011 has brought with it a change to the German place of supply
rules for event-related activities. If supplied to business
customers, such activities are taxable at the recipient's place
of business. In accordance with the European VAT Directive, it will
only be in respect of the admission to an event that the place of
supply will remain where the event takes place. Due to this new
differentiation the term admission to an event" needs to be
analyzed.
Admission to events
In reaction to the amendment of Art. 53 of the European VAT
Directive, "the place of supply" rules for supplies
carried out to business customers for events have changed. These
new rules became effective in Germany as from January 1, 2011. Only
with regard to the right of entry to events will the place of
supply rules remain unchanged. Therefore, the question arises as to
how the scope of "admission to an event" should be
determined.
