Admission Covers Participation under EU VAT

On 1 January 2011, the place-related rule in B2B relationships to services relating to admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions has changed. In this article, the author discusses the European Commission’s approach aimed at excluding from that place-related rule admission of non-resident, pre-registered participants to conferences, seminars and other similar scientific or educational events, and the confusion it has created.