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An association of orchestras queried whether their services to event organisers could qualify for the reduced 10% VAT rate. The DGT ruled that only access to live cultural performances is subject to this reduced rate, rather than the services provided by the orchestra itself.
Event organisers and orchestras must apply the standard VAT rate of 21% for musical services, as the 10% reduced rate is strictly reserved for admission to live cultural events.
The tax team reviews your specific situation.
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