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A company specialising in historical reenactments and events sought clarification on the applicable VAT rate. The DGT ruled that event organisation is subject to the standard rate, whereas only the ticket or access to the live cultural performance may qualify for the reduced rate.
This ruling clarifies the distinction between service provision and access to cultural events for VAT purposes, affecting how event organisers structure their pricing and tax obligations.
The tax team reviews your specific situation.
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