New VAT determination for the place of supply of services from 1 January 2025

In the case of services in the field of culture, the arts, sport, science, teaching, entertainment or similar services, the place of performance principle presupposes that the services are provided directly to persons physically present on site. In the case of «online events» (e.g. teaching), the place of performance is therefore now based on the place of receipt principle and no longer on the place where the person providing the teaching is working.