VAT Registration

Conference & Seminar Organizers and selling Tickets

Obligations in the form of the admissions to events are fulfilled at the site of the event.

The events may for example be in the form of trade fairs, exhibitions, theatre performances, concerts, conferences open to the public and seminars, artistic, cultural, scientific, educational, sporting, entertaining or similar. No difference is made between obligations fulfilled for private individuals or entrepreneurs. Therefore, foreign organizers of events in Germany are usually liable to VAT in Germany.

The sale of tickets via an agent also implies compulsory VAT registration in Germany, as the sale of the tickets is seen as fulfilled at the site of the event and therefore events in Germany are taxable. This also applies to the sale in someone else’s name and on one’s own account, not however for broker obligations.

Summary of the most important points

  • There is a liability to get VAT registered when organizing an event in Germany.
  • Events to be considered are for example, congresses, trade fairs or artistic, educational or entertaining events.
  • There is also a requirement in Germany for ticket agents to get VAT registered.