What do online events mean from the view of VAT? It is electronic provided services like meetings, concerts, courses etc.

From 1.1.2025, the place of taxable supply of services provided in the field of culture, art, sport, science, education, entertainment or services directly related is

-in case of ONLINE PARTICIPATION IN THE EVENT:

1. towards EU business client: country, where the recipient of the service is established

2. towards an individual: place of residence of an individual or business seat of a legal entity

-in case of PARTICIPATION IN THE PLACE WHERE THE EVENT ACTUALLY TAKES PLACE (i.e. when granting permission to enter this event):

3. towards EU business client: place, where this event actually takes place \

4. towards an individual: place, where this event actually takes place
   
   
   EXAMPLES:

1. If you, as CZ freelancer, will provide an online yoga course to an EU business client, eg. to Germany, place of taxable supply will be in Germany. You must register to VAT light and file monthly VAT return incl. sales list. VAT will be paid by the client within the reverse charge system.
2. If you, as CZ freelancer, will provide an online yoga course to an individual in Germany:
   From 1.1.2025 the place of taxable supply is in Germany when you cross over the limit of 10 000 EUR for all goods/TBE services* sold to EU individuals: In this case, you must register to VAT light and OSS (One Stop Shop) in CZ and charge VAT of DE. (or you register as VAT payer in DE where you will file VAT return, pay VAT).

Untill you don´t reach above mentioned limit 10 000 EUR, the place of taxable supply may be the place of business seat of provider of the service, which means CZ. In this case, income calculates to the turnover for considering of mandatory registration to full VAT in CZ. Which means that when the turnover 2 mil. or 2 536 500 czk per calendar year is reached, you must register for full VAT and start charging either CZ or DE VAT immediately from providing this virtual service. See more info about New rules for mandatory VAT registration from 1.1.2025 here.

3. If you sell a ticket to a live yoga course taking place in CZ to an EU business client, place of taxable supply will be in CZ. Income calculates to the turnover for mandatory full VAT registration. Full VAT payer must charge CZ VAT.
4. If you sell a ticket to a live yoga course taking place in CZ to an individual from Germany, place of taxable supply is in CZ. Income calculates to the turnover for mandatory full VAT registration. Full VAT payer must charge CZ VAT.

*TBE services means television, broadcasting and electronic/online services