EU place of supply changes for virtual event service providers - double taxation?

On 1 January 2025 EU VAT rules change for business providing virtual and streaming services. Example could be where an conference/event is streamed online (with a fee for viewing) or distance learning with a live element (again paid for). Currently the general B2C rule applies - so VAT is due in supplier's country. However, from 1 Jan 2025, EU countries will apply the 'where consumed' rule and VAT will be accountable in the country where the service is consumed. To my knowledge, HMRC has not yet published any guidance around these EU rules changes. If HMRC does not follow the same rule, there will be double taxation: For a B2C supply to EU customer, HMRC expects UK VAT to apply. However, the EU country will expect EU VAT to apply. Has HMRC published anything to address this issue?

 

Hi. HMRC has not yet published any guidance regarding these changes. However if these EU changes have an effect on how VAT is accounted for in the UK then this guidance will be published on our website www.gov.uk before these changes take place. Thank you .