Germany MOF Clarifies VAT Treatment of Supplies of Online Livestreamed, On-Demand Events

The German Ministry of Finance Aug. 8 posted online BMF Letter No. COO.7005.100.3.12451642, clarifying the VAT treatment of online streaming or on-demand access to live or pre-recorded events, including for the arts, science, education, sports, and entertainment. The letter clarifies that: 1) the place of supply of other services provided electronically, such as on-demand digital access to recordings, is determined under Section 3a of the VAT Act, if the recipient is a non-entrepreneur; 2) the place of supply for livestreamed events to non-entrepreneurs is where the recipient has their residence, habitual abode, or registered office; and 3) an exemption applies ...