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VAT online events EU VAT developments for online events

The Court of Justice of the European Union (ECJ) has decided that organizing live streamed interactive sessions, is not subject to VAT of the country where the event takes place. VAT of a customer country will apply to virtual events and livestreaming from the 1st of January 2025.

Aiki Kuldkepp
| 5 min read | 29 Jan 2024
Fixed establishment CJEU clarifies concept of fixed establishment

The Court of Justice of the EU (CJEU) has recently further clarified the concept of a fixed establishment (FE) for VAT purposes in its important decision in the case C-333/20 (Cabot Plastics Belgium SA). On 29 June 2023, the CJEU held that a toll manufacturer in Belgium acting under an exclusive contract did not constitute an FE for its affiliated Swiss principal.

Aiki Kuldkepp
| 5 min read | 07 Jul 2023
VAT Major EU reforms for customs and import VAT in the pipeline

On the 17th of May 2023, the European Commission put forward the proposals for the reform of the EU Customs Union (‘EU Customs Reform’) to be implemented step-by-step starting in 2028.

Aiki Kuldkepp
| 8 min read | 23 Jun 2023
VAT The European Commission proposes ambitious VAT reforms

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.

Aiki Kuldkepp
| 10 min read | 26 Jan 2023
VAT CJEU rules on applicability of VAT in chain transactions

The Court of Justice of the EU (CJEU) has recently clarified in its important decision in VAT case B (C-696/20)) the applicability of VAT in chain transactions.

Aiki Kuldkepp
| 8 min read | 29 Sep 2022
VAT EU solutions to IOSS problems approved

The European Union (EU) has a solution to the problem of double taxation arising on the new EU Import One-Stop Shop (IOSS) scheme.

Aiki Kuldkepp
| 2 min read | 02 Aug 2022
VAT Information obligation for online platforms

From January 1, 2023, platforms will be required to provide information about their sellers under the EU DAC7.

Aiki Kuldkepp
| 4 min read | 21 Jul 2022
VAT ECJ: Indirect customs representative is not jointly liable for import VAT

Case C-714/20 of the Court of Justice of the EU (ECJ) is of particular interest to forwarding agents.

Aiki Kuldkepp
| 11 min read | 16 Jun 2022
VAT EU VAT changes for virtual events

The European Council has amended the EU VAT Directive relating to the place of supply for virtual events.

Aiki Kuldkepp
| 5 min read | 31 May 2022
VAT Simplify your VAT when selling B2C via The Netherlands

Most goods imported into the Netherlands from outside the EU are subject to VAT. The VAT will have to be paid by the importer at the time of clearing goods into the EU.

Aiki Kuldkepp
| 6 min read | 25 Apr 2022
VAT Take advantage of deferring import VAT in the Netherlands

Customs duty is levied across the EU at the place where goods are cleared into ‘free circulation’ in the EU. Once duty (if applicable) and VAT has been paid by the importer, the goods are in free circulation and they can then be released for use in the EU market.

Aiki Kuldkepp
| 6 min read | 25 Apr 2022
VAT Possibilities to optimise your Dutch VAT if you are in B2B trade

In most of EU countries acting as an ‘Importer of Record’ means that you will have to register for VAT, charge VAT on sales and submit VAT returns.

Aiki Kuldkepp
| 5 min read | 25 Apr 2022