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A professional musician requested clarification on the VAT rate applicable to concerts performed at weddings, hotels, and public administrations. The DGT ruled that a 10% rate applies if the services are provided to organisers of musical works; otherwise, the standard 21% rate must be used.
This ruling clarifies the distinction between general entertainment services and those specifically linked to the organisation of musical works, affecting how musicians must invoice different types of clients.
The tax team reviews your specific situation.
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