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VAT on admission to events: reverse charge?

Do reverse charge rules apply for admission to events, or should "normal" VAT be charged?

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I have a query regarding the VAT treatment on the admission to events. I know this has been dealt with before on this site, but I can’t seem to find the guidance I would like.

Basically, I am aware that the usual B2B rule of the place of supply being at the customer’s location does not apply to the cost of the admission to events – in that instance, it is where the event is held. My question is… can you still use the reverse charge mechanism for admission charges to EU business clients, or do you have to charge VAT in the usual way?

So, if the event is held in the UK by a UK company, and it wishes to invoice a French company for admission, should it charge UK VAT? Or, should it obtain the French company’s French VAT number and put the VAT on its UK VAT return as both a sale and a purchase (i.e. as the French company would have done for a normal supply under the reverse charge mechanism)?   

Thank you for any assistance with the above.

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By rmillaree
22nd Jan 2022 11:03

Have you checked what it has to say in 741A?

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By Jason Croke
23rd Jan 2022 11:13

The guidance is here

9.1 There are separate rules for B2B and B2C supplies. For B2B, only the charge for the admission to an event, and any services ancillary to admission, are taxed at the place of where the event takes place.

9.2 B2B supplies of admission to an event
The only B2B service taxable where performed is the admission to an event. All other B2B services are determined under the general B2B rule.

Also, the HMRC manuals go into more detail

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