Virtual, face-to-face, hybrid, live or replay, event formats have been evolving at breakneck speed since the COVID 19 crisis. Digital formats are becoming a source of revenue for associations. Let's take a few moments to review the VAT treatment applicable to these new products. 

No clear position from the administration yet, so how should this be handled?

We set out here Colloquium's position, which has no legal or fiscal value. It reflects our own interpretation of the situation.

For a face-to-face event (meaning that the participant travels to the event venue), it is the country in which the event is organized that determines the VAT regime applicable to the admission fee. For example, if the event takes place in France, French VAT applies; if the event takes place in Austria, Austrian VAT applies.

For a virtual event (meaning that the participant must connect remotely to attend the conference...), the VAT regime applicable to this right of access will be, for "natural person" participants, that of the organizing association (B to C), and for "legal entity" participants, the general regime in terms of intra-Community VAT (B to B).

For example: if a German company registers for a virtual event organized by a French association, an invoice should be issued exclusive of VAT. The German VAT will have to be paid by this customer under the reverse charge procedure. An individual German participant, on the other hand, will be invoiced with French VAT.

For a face-to-face event that also offers virtual access to live or replay sessions:

• For registration fees for face-to-face events, it is the place where the event is held that determines the applicable VAT regime, whether the participant is a natural or legal person, and of whatever nationality.
• For access rights to virtual events , it is the nationality of the organizing association that determines the VAT regime that applies to the individual participant (B to C) and the intra-Community VAT regime for the legal entity participant (B to B).

For access rights to hybrid or mixed events (i.e. both face-to-face and virtual), the regime that applies is that corresponding to the access rights with the highest value between face-to-face and virtual.

Note: There is no official government position on this subject. We therefore recommend that you avoid invoice headings such as "registration fee" and replace them with "event participation fee" or "access fee".