Have Tax Questions? Ask a Tax Expert for Answers ASAP
HMRC VAT state
The place of supply of admission to an event is where the event takes place, irrespective of where the customer or supplier is located. These include such services as:
entertainment and cultural performances - including sports eventsthe right to attend exhibitions, conferences, meetings or seminarsancillary services - such as payments for cloakrooms or similar facilities
If the customer is a non-business customer then most supplies relating to events are subject to VAT where they are carried out. This includes all services connected to cultural, artistic, sporting, scientific and educational events, or entertainment.
I imagine most of your customers will not be businesses - if they are then its where they belong that determines the place of supply so have added the VAT notice guide for you in that instance