Hybrid events: New VAT rules for tickets

In early May, the Federal Ministry of Finance clarified the tax treatment of hybrid events. This refers to events that are offered both in person and via livestream.

If digital access is an essential part of the ticket, the place of supply for tax purposes in the case of B2B events will in future be clearly defined as the location of the recipient of the service. This will change the requirements for invoicing and VAT depending on the participant’s country.

This is relevant for ticketing platforms, international conferences and organisers of hybrid events. In future, ticketing and booking systems must be able to clearly distinguish between in-person, online and hybrid tickets in order to avoid tax risks.