Amendments clarify that virtual participation in events is not “admission” for VAT purposes. For B2B, the place of supply is the recipient’s location; for B2C, it is where the recipient resides, with VAT rules varying by region.
Cyprus’ Council of Ministers has approved changes to Schedule 13 of the VAT Law on 6 June 2025, addressing the place of supply for virtual event services.
The VAT Law changes gon into effect from 1 January 2025.
The amendments are as follows:
B2B (admission to events) – Paragraph 4 amendments
The amendment clarifies that virtual participation in events is not “admission” for determining the place of supply. Under Article 10A of the VAT Law, the place of supply for B2B services is based on the recipient’s location. For non-EU B2B customers, the supply is outside Cyprus VAT scope, with no VAT charged. For B2B customers in the EU, no VAT is charged, but the transaction must be reported in the VIES statement with “Reverse charge” on the invoice.
B2C (admission to events) – Paragraph 15A amendments
The amendment clarifies that virtual participation is not “admission” for B2C. The place of supply is where the recipient resides. For non-EU B2C customers, no VAT is charged as the transaction is outside the Cyprus VAT scope. For EU B2C customers, VAT is charged at the applicable rate in their member state. Suppliers may register under the One Stop Shop (OSS) scheme to simplify EU VAT reporting.
