Obligations related to event admissions are fulfilled at the event’s location.
Events can include trade fairs, exhibitions, theater performances, concerts, public conferences, seminars, and various artistic, cultural, scientific, educational, sporting, or entertainment activities. There is no distinction between obligations fulfilled for private individuals or businesses. As a result, foreign event organizers in Latvia are generally subject to VAT.
Selling tickets through an agent also requires VAT registration in Latvia, as the transaction is considered to be completed at the event location, making it subject to Latvian VAT. This applies whether the sale is made in another’s name and on one’s own account, but does not extend to brokerage obligations.
Please contact us if you need assistance with the VAT registration or compliance in Latvia, e-mail us at info@taxwise.lv.
