This article covers:
- Why is value added tax (VAT) important in relation to marketplaces?
- How does Zoom determine where a Host is located?
- How does Zoom determine where an attendee is located?
- Are ticket prices tax inclusive or tax exclusive?
- Does Zoom charge tax on the Zoom Events subscription?
- What happens if I forget to provide my VAT registration number to Zoom?
- Will Zoom provide a VAT invoice?
- Disclaimer
- Region and country-specific guidelines
- Argentina
- Australia
- Hosts located in Australia
- Hosts located outside of Australia
- Canada
- Federal
- Quebec
- British Columbia
- Manitoba
- Saskatchewan
- Chile
- Colombia
- European Union (EU)
- Live events
- OnDemand events
- Hosts located in France
- Indonesia
- Hosts located in Indonesia
- Hosts located outside of Indonesia
- Japan
- Kingdom of Saudi Arabia (KSA)
- Hosts located in Kingdom of Saudi Arabia (KSA)
- Hosts located outside of Kingdom of Saudi Arabia (KSA)
- Malaysia
- Mexico
- Hosts located in Mexico
- Mexico Income Tax (ISR) Withholding
- Hosts located outside of Mexico
- Moldova
- Hosts located in Moldova
- Hosts located outside of Moldova
- Norway
- Live events
- OnDemand events
- Russia
- Singapore
- Live events
- OnDemand events
- Hosts located in Singapore
- Hosts located outside of Singapore
- South Africa
- Hosts located in South Africa or registered for VAT in South Africa
- Hosts located outside of South Africa not registered for for VAT in South Africa
- South Korea
- Hosts located in South Korea
- Host located outside of South Korea
- Switzerland & Liechtenstein
- Turkey
- United Kingdom
- Live events
- OnDemand events
- Appendix – Live Events Taxation Matrix
Contents
- 1 Why is VAT important in relation to marketplaces?
- 2 How does Zoom determine where a host is located?
- 3 How does Zoom determine where an attendee is located?
- 4 Are ticket prices tax inclusive or tax exclusive?
- 5 Does Zoom charge tax on the Zoom Events subscription?
- 6 What happens if I forget to provide my VAT registration number to Zoom?
- 7 Will Zoom provide a VAT invoice?
- 8 Disclaimer
- 9 Region- and country-specific guidelines
- 10 Appendix – Live Events Taxation Matrix
Why is VAT important in relation to marketplaces?
According to indirect tax rules, marketplace rules can vary considerably in regards to host locations, attendee locations, and the status of the host or attendee (whether they are businesses or not).
There may be a requirement for Zoom to collect value added tax (VAT), goods and services tax (GST), and/or other indirect taxes based on how attendees are charged for services by Hosts in accordance with its marketplace rules.
To determine whether Zoom may be obligated to collect VAT or GST on the amounts charged by a host to an attendee, please refer to the relevant section of this document that deals with the rules that apply where hosts and attendees are located.
How does Zoom determine where a host is located?
When you register as a host on Zoom Events, Zoom determines the host’s location based on the information you provide. It is crucial that Zoom is provided with accurate information regarding your place of establishment in order to comply with indirect tax rules and remit VAT.
Depending on the laws in each country, your host location may be cross-referenced with other information.
How does Zoom determine where an attendee is located?
In each country, specific laws require cross-referencing between other information and the “Sold To” address location.
Are ticket prices tax inclusive or tax exclusive?
The ticket price charged to attendees outside the US & Canada is treated as inclusive of indirect taxes if they are purchasing tickets for an event outside of those countries. Thus, Zoom will be required to deduct any taxes required to be collected from the amounts that you are remitted as a result of any fees that will be charged to participants. The hosts are responsible for determining and remitting indirect taxes on the amount charged to attendees if Zoom is not required to collect and remit them on the price charged to attendees.
Does Zoom charge tax on the Zoom Events subscription?
If the Host is located in a country that has specific rules when it comes to Electronically Supplied Services (ESS), the Zoom Events subscription may be subject to VAT/GST depending on the country where the Host is located and the specific rules relating to ESS.
Approximately one million people employ Zoom Events worldwide, so it is important for your country to review the local VAT regulations applicable to Zoom Events subscriptions in your country, along with any obligations or exemptions that may apply to you. For more information please refer to the relevant FAQs in your country.
The Zoom Events subscription and the charge for tickets imposed on attendees are two distinct products which need to be treated separately. Therefore, VAT/GST may be applied to the Host if he/she subscribes to Zoom Events, in addition to any VAT/GST that may be collected by Zoom or the host in relation to the sale of tickets.
What happens if I forget to provide my VAT registration number to Zoom?
Indirect tax rules in respect of marketplaces vary significantly based on a number of factors, in some cases, this includes the VAT or GST registration of the host/attendee. If you do not provide a valid VAT or GST number to Zoom, where Zoom is required to determine, calculate and remit tax on the ticket purchase, tax will be calculated at the time of the transaction based on the details made available to Zoom at that time. It is your responsibility to ensure your details are correct. Any changes made to your location, billing details and/or VAT registration status will impact future transactions only, no changes will be made in respect of historic transactions or events.
Will Zoom provide a VAT invoice?
Where Zoom is required to calculate, determine and remit VAT/GST on sales made via Zoom Events or where otherwise required by law, Zoom will provide the ticket purchaser with a VAT invoice (“invoice”). The invoice will be sent via email within two days of the ticket purchase.
The address and VAT registration number (if applicable) shown on the invoice are based on the information in the Zoom Events billing portal at the time of ticket purchase. The address and VAT registration number (if applicable) that appear on the invoice cannot be changed after the ticket purchase has been made.
If the Host is required to calculate, determine and remit VAT on sales made via Zoom Events, Zoom will not issue the ticket purchaser with an invoice.
Disclaimer
In addition to being unique, every host and attendee also has a unique tax situation. Please note that the information in this document is not designed to be tax advice, but only to provide you with a general outline of applicable tax rules that relate to Zoom Events in general. There are some instances when Zoom may be required by specific marketplace rules to collect and remit VAT/GST for sales that make up Zoom Events. Zoom will comply with these rules; however, hosts should find out whether they have other indirect or non-indirect tax liabilities arising from their sales.
In order for Zoom to be able to provide you with individualized tax advice, we strongly recommend that you speak with a professional tax advisor to get personalized tax advice based on your unique circumstances.
Region- and country-specific guidelines
Argentina
In Argentina, it is your responsibility to calculate, determine, and remit VAT on sales made via Zoom Events. Both hosts located in Argentina and those located abroad are subject to this policy.
Australia
Hosts located in Australia
Zoom is considered to be an Electronic Distribution Platform for Australian GST purposes based on the written agreement in the Zoom Events Host Terms. Zoom Events is therefore responsible for determining, calculating, and remitting GST to the Australian Taxation Office on sales made to attendees in Australia via Zoom Events based on the agreement in the Zoom Events Host Terms.
Hosts located outside of Australia
The Australian Taxation Office (ATO) requires all sales made at Zoom Events to non-GST registered attendees in Australia, if you are a host located away from Australia, to be calculated and remitted to them accordingly. As such, if you are a host located elsewhere in the world, Zoom Events will also be required to calculate, remit, and determine GST on sales made by hosts to non-GST registered attendees.
Canada
Federal
Upon reviewing the Zoom Events Host Agreement, Zoom has selected to designate itself as the party liable for collecting and remitting GST/HST in Canada in accordance with Zoom’s Terms and Conditions of Use. Hence, as part of Zoom’s responsibilities related to the GST/HST on sales to attendees in Canada, Zoom determines, calculates, and remits GST/HST as required. If you are located in Canada and have established, registered, and are deemed to be carrying on business there, then you are subject to this requirement.
Quebec
Zoom has elected to set itself up as the party, for the purpose of gathering and remitting QST in Quebec, as per the Zoom Events Terms of Use. This designation comes into effect immediately. It is Zoom’s responsibility to determine, calculate, and remit any QST (as well as GST/HST, if applicable) that may apply to sales to attendees within Quebec to the extent that these sales qualify for this tax. The above applies regardless of whether you have an establishment, are a registered company in Quebec, or are deemed to be operating a business there.
British Columbia
It is the responsibility of the host to register as a British Columbia PST collector
The host is responsible for determining, calculating, and remitting PST to the province of British Columbia if he or she is registered as a collector for the purposes of British Columbia PST on sales made via Zoom Events to attendees living in the province.
In the province of British Columbia, hosts are not registered as tax collectors for the provincial sales tax
It is Zoom’s responsibility to determine, calculate, and remit BC PST on sales made via Zoom Events to attendees located in British Columbia if you are not registered as a collector for the purposes of BC PST. It is also Zoom’s responsibility to collect, calculate, and remit GST/HST as required on sales made via Zoom Events to attendees located in British Columbia. You should be aware that this applies both to people in British Columbia as well as those outside of the province.
Manitoba
According to the current legislation, you will need to determine, calculate, and remit PST on sales you make as a host to attendees in Manitoba using Zoom Events. If you don’t do that, the event will not be valid for PST purposes. The following rule applies both to hosts located in Manitoba and to hosts located outside of Manitoba, regardless of where they are located.
Saskatchewan
As a result of specific tax law that governs Saskatchewan, Zoom is responsible for calculating, remitting, and determining PST for sales made via Zoom Events to Saskatchewan attendees as well as GST and HST, depending on the circumstance. I would like to emphasize that this applies to both Saskatchewan-based hosts as well as those located outside of Saskatchewan and regardless of whether or not you are registered for PST.
Chile
Hosts must determine, calculate, and remit VAT on Zoom Events sales to Chileans. Whether you are a Chilean host or an international host, this applies to you.
Colombia
Upon selling to attendees in Colombia via Zoom Events, hosts must determine, calculate, and remit VAT. It applies to both Colombian and non-Colombian hosts.
European Union (EU)
EU VAT applies to European Union member states. Currently, the following countries are part of the European Union: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France (including Monaco for VAT purposes), Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.
Live events
Zoom Events are paid events hosted live and in real time to attendees for EU VAT purposes.
Your responsibility as a host is to calculate and remit VAT on sales of Zoom Events Live Events to EU attendees. Hosts within and outside of the EU are subject to this requirement.
OnDemand events
A Zoom Event that is pre-recorded and requires minimal human intervention is classified as an “OnDemand Event” for VAT purposes. No additional cost is charged to attendees after they have purchased admission to a live event.
OnDemand Events sold to attendees in the EU via Zoom Events must comply with EU VAT laws and Zoom must determine, calculate, and remit VAT to the appropriate taxing authority. Providing OnDemand Events via Zoom Events to EU attendees does not require you to calculate and remit EU VAT separately.
Hosts located in France
The French tax authorities require Zoom to report your revenues on an annual basis if you are a host based in France.
- The operator, e.g. the legal name, address and number of Zoom’s head office in the European Union.
- The names and addresses of you and your email address
- If you are in possession of a VAT number from the EU, it should appear on your tax identification card, if not.
- There are two types of hosts: professional users (businesses) and non-professional users (individuals).
- Transactions in EUR, both in terms of value and number
It is also Zoom’s policy to send you a statement containing the same information on an annual basis in conformity with the requirements.
In accordance with BOI-BIC-DECLA-30-70-40-10, we would like to remind you that you are required to comply with the relevant tax and social security legislation. The following links will provide you with relevant information:
To tax authorities’ website: https://www.impots.gouv.fr/portail/node/10841
To social security’s website: https://www.urssaf.fr/portail/home/espaces-dedies/activites-relevant-de-leconomie.html
Indonesia
Hosts located in Indonesia
Providing Zoom Events to Indonesian attendees requires that hosts determine, calculate, and remit VAT on sales made.
Hosts located outside of Indonesia
On sales made via Zoom Events to Indonesian attendees, Zoom is responsible for calculating, remitting, and determining the VAT to the Indonesian tax authorities. In relation to sales via Zoom Events to Indonesian customers, you do not have to calculate or remit Indonesian VAT separately.
Japan
Your responsibility as a host is to calculate, determine, and remit JCT for the sales you make through Zoom Events to Japanese attendees. Both Japanese and non-Japanese hosts are subject to this rule.
Kingdom of Saudi Arabia (KSA)
Hosts located in Kingdom of Saudi Arabia (KSA)
It is your responsibility as a host to calculate and remit VAT on sales made to attendees in the Kingdom of Saudi Arabia through Zoom Events.
Hosts located outside of Kingdom of Saudi Arabia (KSA)
Zoom is responsible for calculating, calculating, and remitting VAT on sales made via Zoom Events to attendees in KSA due to VAT rules specific to the Kingdom of Saudi Arabia. KSA VAT does not have to be calculated and remitted separately for sales via Zoom Events to KSA customers
Malaysia
The Service Tax on Digital Services (DST) must be determined, calculated, and remitted by Zoom for sales made via Zoom Events to Malaysian attendees. In relation to sales via Zoom Events to Malaysian customers, you do not have to calculate and remit Malaysian DST separately. Both Malaysian and non-Malaysian hosts are subject to these rules.
Mexico
Hosts located in Mexico
Non-Mexican enterprise Host without a Mexican TAX ID
When you are a host located in Mexico, but you do not have a Mexican tax identification number, Zoom is responsible for determining, calculating, and remitting VAT to Mexican tax authorities.
Note that the above statement applies both to attendee locations within Mexico as well as outside Mexico, regardless of whether the attendee is located within Mexico or outside Mexico. It is possible that you or Zoom will also be required to collect and remit additional VAT/GST as the location of the attendee will determine whether it is necessary to collect and remit “double taxation” in the country where the attendee is located. You can refer to the appropriate section within this FAQ document for more information about the applicable tax rules and whether Zoom or you are required to collect and remit VAT/GST where your attendee is based in terms of its location.
Non-Mexican enterprise Host with a Mexican TAX ID
Depending on the specific Mexican VAT laws, Zoom is responsible for determining, charging, and collecting all the taxes related to sales made via Zoom Events to attendees as a result of the Mexican VAT laws. Zoom is required to collect all the taxes related to sales made via Zoom Events to attendees globally in the case that you are a host located in Mexico and have a Mexican VAT number; however, Zoom is required not to remit more than 50% of the VAT charged to the Mexican authorities. Hosts will receive a second 50% of the tax collected from the guests in addition to the tax collected for themselves. Once the host collects the VAT element from the guests, he or she is responsible for remitting a portion of that amount to the Mexican tax authorities.
The above information applies to both those attendees who are residing within Mexico as well as those who are residing outside of Mexico. There may also be additional taxes collected and remitted in the country where the attendee is located depending on the attendee’s location, resulting in a double tax. Please refer to the relevant section within this article for more information regarding the specific tax rules applicable to your attendee so that you or Zoom can determine if we need to collect and remit VAT/GST from your attendee where the attendee is located.
Mexican enterprise taxpayer hosts
The Mexican VAT law requires Zoom to find, determine, calculate, and remit to the Mexican tax authorities for sales made by Zoom Events to attendees globally, if you are a host with a physical presence in Mexico and a Mexican enterprise taxpayer. Zoom is responsible for all VAT payments to the Mexican tax authorities.
This information applies both to attendees residing within Mexico as well as those who live outside of Mexico. Please note that the above information applies to both types of attendees. The VAT/GST may also be required to be collected and remitted in the country where the attendee is located, depending on the location of the attendee. This may result in “double taxation”, which means that you or Zoom will have to pay additional tax in the country where the attendee is located. The relevant section within this FAQ document contains more detailed information regarding the applicable tax rules and whether Zoom or you are responsible for collecting and remitting VAT/GST for the country where your attendee is located.
Mexico Income Tax (ISR) Withholding
In accordance with Mexican tax legislation, Zoom is obligated to withhold and remit income tax (“Impuesto Sobre la Renta” – ISR) from certain Mexican hosts, and with this deduction, Zoom Events now facilitates the sale of tickets for Zoom Events events with their Mexican hosts. A valid taxpayer identification number (Registro Federal de Contribuyentes – “RFC”) is required for the rates to be applied if the taxpayer does not provide any other information.
How does Zoom determine where a host is located?
If you would like more information on how Zoom determines where a host is located, please refer to the following article.
What is an RFC?
Generally, the Federal Taxpayer’s Registration, or RFC, is what Zoom uses in order to make sure that the IRS withholding in its ISR program is applied correctly to the taxpayer. There is more information about the registration of RFCs on the website of the Mexican Government. Please consult a tax professional if you have any further questions regarding this matter.
How do I know if I am subject to ISR withholding?
Zoom Events is required to withhold ISR on ticket sales that you make to attendees from around the world in the case of an individual host, located in Mexico, making sales via Zoom Events. As long as you provide a valid 13-digit RFC for the purposes of ISR, you will be considered as an individual.
Zoom Events does not withhold ISR from ticket sales made by business hosts located in Mexico via Zoom Events. You will be considered a business for the purposes of ISR if you provide a valid 12 digit RFC.
Zoom validates RFCs provided by Mexican hosts in real-time* against the Mexican database for validating RFCs. If you provide an invalid RFC or if you do not provide an RFC, you will not be considered a registered taxpayer and therefore applicable to ISR.
Note: Availability and response time of the relevant Mexican database determine the time it takes to validate a RFC, which Zoom cannot control. In the absence of a valid RFC, the applicable ISR rate will be applied if you do not qualify as a registered taxpayer at the time of ticket sale(s).
What is the applicable rate?
Scenario | ISR Rate Applicable |
Individual Host | 1% |
Business Host | N/A |
No RFC Provided | 20% |
Invalid RFC Provided | 20% |
RFC Pending Validation | 20% |
What amount is ISR calculated on?
It should be noted that the ISR calculation will be based on the ticket sales minus any indirect taxes that apply in Mexico and/or the country of the attendee. Please refer to the relevant section of this FAQ if you would like to learn more about the indirect taxes that may apply to your attendees based on their location.
How do I know how much ISR has been withheld?
The Comprobante Fiscal Digital por Internet (CFDI) that Zoom is responsible for sending on a monthly basis to specified Mexican hosts explains the amount of taxes that Zoom has withheld. As you can see from the CFDI, Zoom has withheld both VAT and ISR based on the situation. The CFDI will be provided to the provider by no later than the fifth working day of the following calendar month after the end of the period.
Hosts located outside of Mexico
Regardless of where the host is located outside of Mexico, Zoom is responsible for determining and calculating the Mexican VAT on sales made via Zoom Events to attendees in Mexico when the host is outside of Mexico due to specific Mexican VAT laws. If you are supplying supplies via Zoom Events to attendees in Mexico, you do not have to calculate and remit Mexican VAT separately.
Moldova
Hosts located in Moldova
It is your responsibility to determine, calculate, and remit any VAT relating to sales you make via Zoom Events to attendees in Moldova, if you are a host located in Moldova.
Hosts located outside of Moldova
It is Zoom’s responsibility to determine, calculate, and remit to the Moldovan government’s tax authorities the VAT that is owed on sales made via Zoom Events to attendees in Moldova by hosts located outside of Moldova. If you are selling products via Zoom Events to customers in Moldova, then you are not required to calculate and remit Moldovan VAT on a separate basis.
Norway
Live events
Purchasing a Zoom Event that is hosted live and in real-time to attendee attendees is considered a live event for Norwegian VAT purposes if the host and attendee interacted more than minimally over the course of the event.
It is your responsibility as a host to determine, calculate, and remit VAT on sales of Live Events to Norwegian attendees via Zoom Events. Regardless of whether you are a Norwegian or an international host.
OnDemand events
A Zoom Event that is pre-recorded and requires minimal human intervention is classified as an “OnDemand Event” for VAT purposes. No additional cost is charged to attendees after they have purchased admission to a live event.
As per the specific Norwegian VAT regulations, Zoom has the responsibility to determine, calculate, and remit the VAT that will be collected by Zoom on sales of OnDemand Events made to attendees in Norway through Zoom Events. Both of these rules apply to hosts located in Norway as well as to those located outside of Norway.
Russia
Using Zoom Events to sell to attendees in Russia requires you to calculate VAT, remit it, and determine it correctly. Whether you are a Russian host or an international host, this applies to you both.
Singapore
Live events
GST applies to paid Zoom Events with live interaction between the host and attendees. “Live Events” are defined as live Zoom Events with real-time interaction between hosts and attendees.
In Singapore, hosts must determine, calculate, and remit GST on Live Events sold through Zoom Events. No matter where you are located, whether you are a Singaporean or an international host, this rule applies.
OnDemand events
There are some terms that can influence the GST calculation, such as “OnDemand Events” referring to pre-recorded Zoom Events that require little human involvement and are paid for. It is important to note that this excludes scenarios in which the attendees of a live event will be able to view the live event at a later date for no additional fees other than what they have paid for their admission to the live event.
Hosts located in Singapore
Using Zoom Events to sell OnDemand Events to Singapore attendees requires you to determine, calculate, and remit GST.
Hosts located outside of Singapore
Sales to non-GST registered attendees
OnDemand Events made via Zoom Events to non-GST registered attendees in Singapore are subject to GST calculation and reporting by Zoom to the Singaporean tax authorities for Hosts located outside of Singapore. The GST remittance requirement doesn’t apply to OnDemand Events sold via Zoom Events to Singaporean customers who aren’t GST registered.
Sales to GST registered Attendees
It is your responsibility to determine, calculate, and remit GST according to the GST regime on sales of OnDemand Events made via Zoom Events made to GST registered attendees in Singapore if you are a Host located outside of Singapore and you make sales of OnDemand Events via Zoom Events to GST registered attendees in Singapore. In order to comply with the “reverse charge” mechanism, the attendee may need to self-assess for the GST as part of his or her attendance at the event.
South Africa
Hosts located in South Africa or registered for VAT in South Africa
If you are located in South Africa or are registered for VAT in South Africa under the rules for Electronically Supplied Services (ESS) and are selling via Zoom Events to attendees in South Africa, you are responsible for determining, calculating, and remitting VAT on sales made via Zoom Events to attendees in South Africa.
Hosts located outside of South Africa not registered for VAT in South Africa
Zoom determines, calculates, and remits VAT to the South African authorities on sales made via Zoom Events to attendees residing outside South Africa who are not registered for VAT. South African VAT does not need to be calculated and remitted separately for sales via Zoom Events to South African customers.
South Korea
Hosts located in South Korea
Hosts based in South Korea who sell via Zoom Events to attendees in South Korea are responsible for calculating and remitting VAT.
Hosts located outside of South Korea
Upon receiving sales from attendees in South Korea via Zoom Events, Zoom is responsible for calculating, remitting, and calculating VAT to the South Korean tax authorities. South Korean VAT does not need to be calculated and remitted separately for sales via Zoom Events to South Korean customers.
Switzerland & Liechtenstein
In your capacity as a host, it is your responsibility to determine, calculate, and remit VAT related to sales made via Zoom Events to attendees in Switzerland and Liechtenstein after the event has taken place. It applies equally to hosts located both inside Switzerland/Liechtenstein or outside of Switzerland/Liechtenstein, regardless of whether you are in their country of residence or not.
Turkey
It is Zoom Events’ responsibility to determine, calculate, and remit VAT to the Turkish authorities, in accordance with the specific VAT rules in Turkey, on all sales made via Zoom Events to attendees in Turkey. As a host, you are required to comply with this requirement whether you are located in Turkey or if you are located outside Turkey.
United Kingdom
Live events
As regards UK VAT, the term “Live Events” refers to paid Zoom Events that are broadcast live or are hosted in real-time for attendees who have registered for the event.
The responsibility for calculating, remitting, and determining VAT on sales made on Zoom Events by hosts to their attendees in the UK lies with the host for their Live Events sold via Zoom Events. As a host, you can either be located within the UK or you can be located outside the UK. This is true regardless of where you are located.
OnDemand events
A Zoom event which is on demand is considered “on demand” for VAT purposes if it is paid, pre-recorded, and involves a minimal amount of human involvement. In this case, it excludes scenarios in which the live event has been made available later to the attendees free of charge above what they paid for admission to the live event as a result of the live event being released online.
Sales to non-VAT registered UK customers
OnDemand Events sold through Zoom Events to non-UK VAT registered attendees in the UK require Zoom to calculate, calculate, and remit VAT to the UK tax authorities in accordance with UK VAT laws. In relation to supplies of OnDemand Events to UK customers who aren’t registered for VAT in the UK, you do not need to calculate and remit VAT separately, and this applies to both UK and non-UK hosts.
Sales to VAT registered UK customers
OnDemand Events sales through Zoom Events to VAT registered attendees in the UK are your responsibility. You must determine, calculate, and remit VAT on these sales. Whether you are a UK host or an international host, this applies to both. Under the “reverse charge” mechanism, attendees may be required to self-assess for UK VAT.
Appendix – Live Events Taxation Matrix
Zoom Events has provided a taxation matrix for live events. As a complement to the Zoom Events articles, you should consider the matrix.