On 1 January 2025 a change took effect to the place of supply rules in the EU.
Under the current rules in the UK the place of supply of a livestreamed event that is supplied to non-business customers (B2C) is where the event physically takes place. This means that events that physically take place in the UK but are livestreamed to non-business customers that belong outside the UK are liable to UK VAT.
From 1 January 2025, in the EU the place of supply of B2C livestreamed events is where the customer belongs. This means that UK businesses who have non-business customers in the EU for their livestreamed events have to register for VAT in the EU and account for the VAT in the EU countries where their customers belong.
The UK rules have not been changed to match the EU treatment and so this means that where an event is livestreamed to non-business customers in the EU both UK VAT and VAT in the customer’s country is due.
The place of supply of events that are livestreamed as part of a course of education remains unchanged. However, one-off events, even if they are educational in nature, are regarded as events and not supplies of education for VAT purposes.
If you supply livestreamed events to non-business customers in EU member states make sure you are able to account for VAT in those countries either by registering in the relevant countries or via a One Stop Shop registration in a single EU country.