The European Commission has been working on a proposal to apply reduced VAT rates since 2018. In December 2021, the Council of the European Union reached an agreement on a proposal for a Council Directive amending the VAT Directive as regards VAT rates.
This proposal aims to implement some significant changes regarding the possibility of applying a reduced VAT rate, including the possibility of applying it to certain online events. These proposed changes could have a significant impact on the VAT treatment of online events.
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