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A non-profit German association has enquired whether the fee for an event including accommodation and transport is exempt from VAT. The DGT has ruled that the organisation of such events may be considered a single supply, and that the exemption depends on the event being for cultural dissemination and the entity meeting the requirements of a social establishment.
This ruling clarifies the conditions under which bundled event services can qualify for VAT exemption, specifically focusing on the nature of the entity and the cultural purpose of the event.
The tax team reviews your specific situation.
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