Poland taxes virtually streamed B2C events where the consumer is established from 2025

What changed in detail

The Act of 8 November 2024 (Dz.U. 2024 poz. 1721), published on 25 November 2024 and in force from 1 January 2025, amends Art. 28g of the Polish VAT Act on the place of supply of event-related services.

• B2B admission (Art. 28g(1)). Admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and ancillary services, supplied to a taxable person, is taxed where the event actually takes place only when attendance is not virtual.
• B2C virtual events (new Art. 28g(3)). Where the services in Art. 28g(2), supplied to non-taxable persons, relate to activities that are broadcast or otherwise made available virtually, the place of supply is where the consumer is established, has its permanent address or usually resides.

Art. 28c(1) is amended to refer to Art. 28g(2) and (3), so the new rule overrides the general B2C rule. In-person events supplied to consumers remain taxed where they physically take place.

The change implements Council Directive (EU) 2022/542, as the Act’s footnote states.

What it means

This rule is still in force. A supplier streaming a concert, course or sports event to Polish consumers owes Polish VAT, whether or not it is established in Poland, while an in-person ticket stays taxed where the venue is. Non-EU and other EU suppliers usually account for this through the OSS rather than a Polish registration. Virtual B2B admission no longer falls under the event-location rule and follows the general business-to-business rule instead, which generally points to the customer’s country. The practical test is how the customer attends, so mixed in-person and online tickets need to be split.