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A public business entity has requested clarification regarding the VAT liability and applicable rate for the organisation of trade fairs. The DGT has determined that the organisation constitutes either a single or a complex service, and that both the organisation and access to the event are subject to a 10% tax rate.
This ruling clarifies the VAT treatment for the trade fair sector, confirming that both the management of the event and the entry fees benefit from the reduced rate.
The tax team reviews your specific situation.
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