The correct VAT for ticket sales within the EU

When organising an event in another EU country, one of the crucial aspects to manage is calculating and remitting the correct VAT rate on ticket sales. This article provides an overview for organisers looking to host events across EU nations, offering practical advice on VAT rates, threshold amounts, and the One Stop Shop (OSS) system.

Understand VAT legislation by country

VAT rates vary across the European Union. For instance, the standard VAT rate in Germany is 19%, while in France, it's 20%. Organisers selling tickets for events in another EU country must adhere to local VAT regulations and apply the appropriate rates. In some countries, events may qualify for reduced VAT rates. At the end of this article, you’ll find VAT rates by country and specific event rules.

€10,000 threshold for cross-border sales

For organisers conducting ticket sales to consumers in other EU countries, there's an annual revenue threshold of €10,000.

Here’s what this means:

1. Below €10,000: If total revenue from all cross-border sales within the EU (e.g., ticket sales) remains below €10,000, Dutch VAT rates can be applied, meaning no need for VAT registration abroad.

2. Above €10,000: If combined revenue from cross-border sales exceeds €10,000, you must apply the VAT rate of the consumer's country (or where the event occurs).

Use the One Stop Shop (OSS)

The OSS system is a helpful tool for event organisers dealing with VAT declarations in multiple EU countries. Through OSS, businesses can submit a single declaration at the Dutch Tax Office to pay foreign VAT. The Dutch Tax Office then ensures the payment is distributed to the respective EU countries.

Benefits of OSS:

1. Time-saving: Submit one declaration per quarter instead of separate ones for each EU country.

2. Convenience: Reduce administrative burdens by managing everything in one place.

3. Efficiency: Ensure automatic distribution to the correct EU countries.

How to Register for OSS: Register your business for OSS via the Dutch Tax Office’s website, typically through the business portal. Then, quarterly, report foreign turnover, calculate the VAT due per country, and complete the payment via the OSS scheme.

Practical Tips for Organisers

1. Check Local Rules: Some EU countries have specific VAT rules or reduced rates for events. See if your event qualifies.

2. Work with a Specialist: For frequent events in different EU countries, a tax advisor or VAT specialist can assist with accurate calculations and declarations.

3. Timely Registration: If you anticipate revenue above €10,000, register for OSS early to avoid complications later.

4. Include VAT in Ticket Prices: To avoid surprises, it's practical to present ticket prices inclusive of VAT to customers. This also simplifies accounting.

Proper VAT handling not only contributes to a transparent and professional business operation but also ensures compliance across borders. Eventix is here to support you with the right information and tools, so you can focus on hosting successful events throughout Europe.

EVENTIX TIP: Eventix is not responsible for inserting the correct tax value for your events. When in doubt, always contact the appropriate tax authorities or your accountant.

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