In April 2024, the tax authorities commented on the VAT implications of online event services. This administrative circular has now been revoked and replaced by a revised circular issued most recently by the Ministry of Finance (MoF). The VAT Act Application Ordinance was adjusted accordingly.
The European Court of Justice decided that a Member State may not impose additional obligations on an online service provider established in another Member State.
The Supreme Tax Court has held that the provision of an online library service for public library users is an electronic service subject to standard rate VAT.
