Portugal: VAT guidance issued on virtual access to cultural and similar services
The Portuguese Tax and Customs Authority released Circular No. 25064 on March 27, offering clarification on the place of supply rules for VAT purposes in relation to services providing virtual access to cultural, artistic, sporting, scientific, educational, and recreational events. The update follows the transposition of the 2022 amendments to EU VAT Directive 2006/112/EC through Decree-Law No. 33/2025.
Key clarifications include:
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When such services, including related ancillary services, are provided to VAT taxable persons, VAT is due where the customer is located (i.e., their business headquarters, permanent establishment, or residence).
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If the services involve virtual access to events or demonstrations and are provided to non-taxable persons, the place of taxation is where the customer is established, resides, or habitually lives.
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Intermediary services related to ticket sales are not considered ancillary services under this framework.
The circular also provides a reference table summarizing the place of supply for different types of related service provisions.
Source: gov.pt
