Since Jan. 1, 2026, different location rules apply in Belgium for access to events that can be attended virtually. From now on, the place of service is where your customer is located or lives. Consequence: VAT is due in that country, both in a B2B and B2C context.
For physical participation, everything remains as before: VAT is due where the event takes place. Are you organizing hybrid? Then apply the new rule for those attending online.
In a nutshell:
- Physical participation: VAT remains payable where the event takes place.
- Virtual participation: VAT shifts to where the customer is located or lives.
- When you register, don't you know how someone is following? First charge VAT from the event location and correct when the attendee eventually follows through online.
1. What exactly is changing?
Until the end of 2025, granting access to an event was always supposed to take place where the event was actually took place. For example, were you organizing a congress in Austria? Then you had to charge Austrian VAT on the entrance fee.
This remains the case for physical participation. However, since January 1, 2026, different rules apply for virtual participation. Then the residence or place of business of the purchaser the location of the service, for both B2B and B2C.
2. What if the event can be tracked both physically and online?
As an organizer, do you know in advance if the participant will follow online/physical?
Then the rules as described above apply:
- The participant chooses online: place of service = place of business/residence of customer.
- The participant chooses physical: place of service = event venue.
As an organizer, do you know not in advance whether the participant will attend online/physical?
- Then you must initially pay the VAT of the country of the event venue charge.
- Does participation turn out to be virtual afterwards? Then correct your invoice to the customer country.
3. Some examples
3.1. B2B - Lucas (resident of France) attends training in Germany from Belgian organizer
- Did he choose online? Then the B2B principal place of business rule applies, making VAT due in the country where the customer is located (here France).
- Did he choose physically? Then German VAT applies, because the place rule is where the event actually takes place (here Germany).
- Choice unknown at registration? Then you must assume that he will follow physically, and thus German VAT is initially due. Turns out later that he followed virtually, a correction invoice must follow.
3.2. B2C - Jan (resident of Belgium) attends mindfulness training in the Netherlands from a German organizer
- Did he choose online? Then Belgian VAT is applicable, since the service takes place where the recipient of the service is domiciled.
- Did he choose physical? Then Dutch VAT is due, since the event takes place there.
- Choice unknown at registration? Then initially Dutch VAT is due. Turns out later that he followed virtual, the invoice must be corrected to Belgian VAT.
4. What constitutes ‘access to an event’?
The amendments concern the siting rules for granting access to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and access-related services.
Caution: what exactly counts as an ‘event’ can be vary from one member state to another. Belgium looks at advance planning, specific content and duration, among other things. This often complicates the application of VAT rules, making local coordination sometimes necessary.
Do you have questions? Are you planning (hybrid) events in 2026?
Feel free to contact our pro experts To see which rules of the game apply.