The PPA has had an increasing volume of queries regarding the UK VAT treatment of online events. This note has been prepared to help UK businesses understand the key issues and the potential implications of the end of UK-EU transition rules for online events with a cross-border audience. There are detailed rules for determining the ‘place of supply’ and whether this is in the UK or an EU member state or elsewhere, which go towards determining where VAT should be accounted for. This is necessarily a summary of key issues and if you are in any doubt you should take advice on your specific circumstances.

• PPA_Update_-_VAT_and_Online_Events.pdf