VAT Information Notice
VAT rates and thresholds shown are based on EU regulations and may change. Rates are subject to change by member states. This is general information only - consult a VAT specialist or your accountant for compliance advice. Information current as of January 2025.
Key Principle: Event Location Matters
For in-person events, VAT is charged based on where the event takes place — not where your company is registered or where attendees are from.
In-Person Events
VAT = Event location's rate
Conference in Germany → German VAT (19%)
Workshop in Portugal → Portuguese VAT (23%)
Virtual Events
VAT = Customer's location (digital service rules)
B2C: Charge attendee's country VAT
B2B: Reverse charge applies
VAT by Revenue Type
Event Tickets (In-Person)
Event in Same Country as Your Company
Charge your country's VAT rate to all ticket buyers. Standard VAT return reporting.
Event in Different EU Country
Charge that country's VAT rate. You may need temporary VAT registration in the event country, or use the reverse charge for B2B ticket sales.
Event Outside EU
Check local rules. Generally no EU VAT, but destination country may have requirements.
Virtual Event Tickets
B2C Attendees (Individuals)
Treated as digital services. Charge VAT at attendee's country rate. Use OSS for EU-wide sales reporting.
B2B Attendees (Companies with VAT Number)
Reverse charge applies. No VAT on invoice. Include their VAT number and reverse charge note.
Sponsorship Fees
EU Sponsors with VAT Number
B2B service — reverse charge applies. Invoice without VAT. Simplest scenario for event organizers.
Non-EU Sponsors
No EU VAT. Export of services. Standard invoice.
Local Sponsors (Same Country as Event)
May need to charge local VAT if sponsorship is tied to event location. Consult on specific arrangements.
Practical Examples
Example 1: Tech Conference in Berlin
Estonian company organizing a conference in Germany.
- • Tickets: Charge 19% German VAT to all attendees
- • Sponsors: EU companies get reverse charge invoice; others no VAT
- • Requirement: May need German VAT registration or simplified process
Example 2: Virtual Summit
Online conference with attendees worldwide.
- • EU Individual Attendees: Charge their country's VAT rate
- • EU Company Attendees: Reverse charge (no VAT)
- • Non-EU Attendees: No EU VAT
- • Reporting: Use OSS for EU B2C sales
Example 3: Workshop Series in Multiple Cities
Workshops in Lisbon, Amsterdam, and London.
- • Lisbon: 23% Portuguese VAT
- • Amsterdam: 21% Dutch VAT
- • London: No EU VAT (UK is non-EU); check UK VAT rules
- • Complexity: May need VAT registration in each EU country
Hybrid Events
In-Person + Virtual Access
Many events offer both in-person and virtual tickets. VAT treatment differs:
In-Person Tickets
VAT based on event location. All attendees pay same VAT rate regardless of where they're from.
Virtual Access Tickets
Digital service rules. VAT based on customer location (B2C) or reverse charge (B2B).
Tip: Consider selling these as separate products for cleaner VAT treatment, rather than one "hybrid" ticket with blended pricing.
Registration Requirements
When Do You Need Local VAT Registration?
Likely Need Registration
- ⚠ In-person event in another EU country
- ⚠ Selling B2C tickets (no reverse charge available)
- ⚠ Significant ticket revenue in that country
May Avoid Registration
- ✓ Only B2B ticket sales (reverse charge)
- ✓ Using simplified procedures (some countries)
- ✓ Small, one-time events (check thresholds)
Each EU country has different rules. Consult Xolo or a local advisor before running events in countries where you're not VAT registered.
Frequently Asked Questions
Everything you need to know before getting started
All information verified as of December 2025. Prices and features subject to change. Always verify current pricing with providers.
