The way virtual events are taxed across the EU has changed with implications for UK event organisers. Where previously business to consumer (B2C) services for streamed and live virtual events were taxed where the service provider was established, from 1 January 2025, these same services are taxed according to the location of the consumer.

For instance, if a business ran a yoga studio which delivers classes online, they would have had to tax customers based on where their business is based. Now, the digital yoga business must identify where each of its customers are based and charge them at their local VAT rate.