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Practice guide: Event & entertainment services: 2010 changes

Louise Willson examines the impact on these services of changes to the place of supply of services rules

This article provides practical guidance on the impact of 2010 changes to the place of supply of services rules for event organisation and entertainment services.

Event organisation services

UK event organisers can often be required to arrange conferences training teambuilding etc anywhere in the world for businesses customers with the added complication that the countries where the events take place are not necessarily the same as where the customer belongs.
The event organiser could be asked to provide individual components for an event eg marketing the event or finding a suitable venue. In this case the organiser would need to look at the place of supply rules for each of the individual elements being provided in order to decide on the correct VAT application.

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