Upcoming change to the place of supply rule for virtual events

Legal Notice 344 of 2024 introduces an amendment to item 6 of Part 2 to the Third Schedule of the VAT Act in relation to

• admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events where the attendance is virtual; and
• Services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities which are streamed or otherwise made virtually available.

With effect from 1 January 2025, the above services, whether supplied B2B or B2C, will be treated as taking place for VAT purposes where the customer is established.