Business and place of admission to events

This article looks at the 2011 changes to the place of supply rules for cultural sporting educational and similar events from a business to business perspective and how to identify the correct place of supply.

Prior to 1 January 2011 for business to business (B2B) supplies of cultural artistic sporting scientific educational entertainment (CASSEE) or similar services such as fairs or exhibitions were wholly taxed where those activities were physically carried out.

This was a departure from the B2B and business to consumer (B2C) two general rules that supplies to a business are where the business customer is located or to a consumer where the supplier is respectively Article 44 and Article 45...