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An events promoter asks who should be the recipients of invoices for ticket sales. The DGT responds that, as the promoter acts in their own name, the recipients are the users who buy the tickets.
Question posed: Recipients of the invoices issued by the applicant for Value Added Tax purposes.
The promoter holds the status of a business person and its event access services are subject to VAT. By organizing and providing the services in its own name, the recipients of the transaction are the users who purchase the tickets. Therefore, the promoter must charge the tax to said users and issue the corresponding invoice, being able to delegate the issuance to third parties or issue simplified invoices if the amount does not exceed 400 euros.
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