For granting of admission to our on-site events taking place in Germany, e. g. our hospitality investment conferences, we include German VAT in our invoice to you. The reason is that according to Art. 53 VAT Directive / Sec. 3a Para. 3 No. 5 German VAT Act, the place of supply of this kind of services, if provided to entrepreneurs (B2B), is the place where the event takes place.
The same applies in case these services are provided to non-entrepreneurs (B2C) as within the meaning of Art 54 VAT Directive / Sec. 3a Para 3 No 3a) German VAT Act, the place of supply of such services shall be the place where they are in fact carried out by Questex.