Dutch VAT on organised events updates

Mon 15th Apr 2013

The Dutch VAT authorities are reviewing the requirements of live events, exhibitions etc. with paid-for admission on the door. This includes the following points:

  1. If the admission invoice is a ticket to access the Conference, then VAT must be charged, irrespective of if the purchaser is a Dutch entity or not.
  2. If the invoice is not a ticket, but tickets are sent to the non-Dutch participants, then the ticket needs to identify the invoice for VAT to be charged. If it does not identify it, then no VAT would apply as it would be considered as rendering services across the EU under the general location rules and the EU company will have to self invoice VAT under the reverse charge rule as if it was an intra-community acquisition of goods.
  3. If the invoice is not a ticket to enter the event, then this is a service rendered and no VAT should be charged by the Event Organizer.