New Revenue guidance clarifies VAT rules for physical, virtual, and hybrid event admissions in Ireland

On 27 June 2025, the Irish Revenue updated its guidance on the VAT treatment of admission to events, distinguishing between physical, virtual, and hybrid formats.

Physical events are straightforward: VAT is charged based on the location of the event. For example, admission to a concert in Dublin is subject to Irish VAT, regardless of the attendee’s origin.

Virtual events are more complex. From 1 January 2025, for sales to non-VAT taxable persons, the place of supply is the customer’s location. This means suppliers must register for VAT in the customer’s country or use the EU VAT One-Stop Shop (OSS). For sales to other businesses, the place of supply remains the business customer’s location, in accordance with general VAT place of supply rules.

Hybrid events require careful analysis. If the event is considered a single supply, the dominant element (physical or virtual) determines the VAT treatment. If physical attendance is primary, Irish VAT applies (assuming the event takes place in Ireland). If virtual participation dominates, the virtual event rules apply.

 

Key takeaway

Event organisers must reassess VAT obligations as hybrid and virtual formats grow. Understanding the place of supply, distinguishing between sales to businesses or non-businesses, and evaluating the dominant element in hybrid events are essential. Virtual events may trigger VAT registration across EU Member States, though the OSS scheme can simplify compliance. By understanding these changes and planning accordingly, businesses can ensure compliance with VAT regulations while avoiding any unforeseen tax liabilities.

 

Reference

eBrief No. 127/25

VAT treatment of admission to events