VAT - Admissions to cultural, artistic, sporting, scientific, educational, entertainment, or similar events

Changes in the VAT treatment of admissions to cultural, artistic, sporting, scientific, educational, entertainment or similar events including seminars and conferences came into effect on 1 January 2011. With effect from that date admission charges are taxable where the events actually take place.

Full details of the changes are contained in the Information Leaflet: Place of Supply of Services - VAT treatment of the right of admission to cultural, artistic, sporting, scientific, educational, entertainment, or similar events, and services ancillary to the admission, August 2011.

Addendum to VAT Information Leaflet - New Intra-Community VAT Rules on Place of Supply for Services. January 2010.