Event organisers running conferences, workshops, trade fairs or streamed events in Ireland need this guidance to handle VAT compliance correctly.
Overseas businesses and first-time organisers will learn the exact registration steps, rate selection, and platform considerations required before selling tickets.
Key Takeaways
Physical event admission is always taxed where the event takes place under Irish VAT rules.
Virtual event rules changed in 2025 for B2C sales, now taxed at the customer's location.
Non-established organisers must register for Irish VAT with no threshold for physical events.
Platform terms determine whether organiser or platform accounts for VAT to attendees.
Document your reasoning for hybrid or mixed events to support VAT rate decisions.
Paul Burke is a qualified ACA and CTA tax accountant in Ireland.He trained at Forvis Mazars in Galway, gaining experience in various tax heads including Income Tax, Corporation Tax, VAT, Payroll and Tax Advisory.He is now a Tax Consultant in a local tax firm.
What is the place of supply for physical event admission?
Physical event admission is taxed where the event happens, so Irish VAT applies to any event taking place in Ireland regardless of attendee or organiser location.
How are virtual events taxed from 2025?
From 1 January 2025, B2C virtual events are taxed where the customer is located, while B2B virtual events follow the reverse charge rule in the customer's country.
Do overseas organisers need an Irish VAT registration threshold?
No threshold applies. Non-established traders selling tickets to physical events in Ireland must register for VAT before issuing the first ticket.
Does OSS cover physical event admission?
No, OSS covers only streamed events sold to EU consumers. Physical events require direct Irish VAT registration.
