And value-added tax?

There are different rules if the “recipient” of a service (for example, a concert promoter) is a business or a private individual. If the recipient is a business (B2B), the place-of-supply principle applies: according to the reverse charge procedure, the recipient is responsible to pay value-added tax according to the rates of the country where the performance takes place to the tax authority of that country (intra-community services). If the recipient is liable to add value-added tax, she/he can deduct the value-added tax as input tax, so that no tax is actually paid. Both artist and recipient (promoter) need to include their international VAT identification numbers on the invoice. If the recipient is a private individual (B2C, for example in the case of a private party or if the artist directly sells tickets to private individuals for concerts abroad), the place-of-performance principle applies: the artist has to add the respective value-added tax rate of the country where the performance takes place and pay it to the tax authority of that country.
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