From 01.01.2023, the principle of competitive neutrality will apply to public sector offers. This means that all services provided by the municipality are subject to taxation if they are offered on the market in competition with private parties.
This therefore also applies to all municipally offered rental properties or entrance fees, such as for sports facilities, event spaces or other rental properties.
The change in the law is by no means new. New regulations on VAT law for 2017 were already passed in 2015. However, the public sector was given a little more time for the changeover with a statutory transition period until the end of 2020 - which was extended until 31 December 2022 due to Corona.
For Locaboo customers, the change in the law is not a major challenge. This is because all the necessary prerequisites to meet all the requirements of the change in VAT law §2b UStG are already included in the standard scope of Locaboo. No programme or system conversion is necessary.
With just a few settings, your Locaboo booking system is already compliant with §2b UStG. You can make all VAT settings when you want or conveniently time-control all measures to take effect on time.
The Locaboo venue management system offers you a wide range of setting options to map your tariffs and the associated VAT regulations according to your wishes:
Do you have any questions about the VAT regulations? Feel free to contact us without obligation.