Ireland’s VAT Plot Twist: From Live Gigs to Online Classes!

What just happened?

On 26 June 2025, Irish Revenue dropped e‑Brief No. 127/25 and updated the Tax & Duty Manual. The result? Clear, quirky instructions on VAT for everything from pub concerts to Zoom yoga classes. 

Key takeaways—on the fun side.

1. Physical vs Virtual vs Hybrid.

Think fairground vs Netflix Party:

• Physical events (e.g. concerts, exhibitions): VAT applies where the event happens—so Ireland-based gigs still get Irish VAT.

• Virtual events (think webinars, online workshops): VAT now applies based on the customer’s location. If your attendees are spread out, time to consider OSS registration.

• Hybrid events: Now there’s a goldilocks standard—the VAT treatment follows whichever element (in‑person or virtual) dominates. Can’t decide? Treat it as physical.
  
  

2. Educational services also get clarity.

This update tweaked VAT rules for vocational training and education after making the new place-of-supply rules clearer—no more "where’s that class even based?" panic

Why this matters to e‑commerce and training businesses.

• 🛠️ Planning a combo live + online workshop? You've now got VAT clarity.

• 🌍 Selling digital training internationally? You’ll likely need to use OSS.

• 🚨 Avoid nasty surprises with VAT audit risks—this new guidance gives you a roadmap.
  
  

Bonus tip from Taxavia.

We recommend updating your registration status, invoices, and OSS filings now, before you're live with that global webinar or hybrid product launch.

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