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Practice guide: Event & entertainment services: 2010 changes

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The place of supply of services changes of January 2010, have not been applicable to event organisation and entertainment services, and they remain taxed where the event takes place. With effect from 1 January 2011 however, business-to-business event and artistic services will be taxed where the recipient belongs, although a notable exception is admission charges which will remain to be taxed where the event takes place. This new rule will ease the burden on businesses, as they will no longer being required to register, or remain registered, in each of the members state in which the event takes place.

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