In supported countries, you can see and select the VAT rate you have determined applies to your ticket, directly while creating or editing a ticket.

You can see the rate configured for each ticket before sales begin and update it where necessary. This helps you keep your transaction records and invoicing consistent from the first sale. Let's walk through how it works.

Important – VAT and tax disclaimer

💡 The information in this article is provided for general information purposes only. It does not constitute tax, legal, or accounting advice, and it may not cover all situations or remain accurate if the rules change. You are solely responsible for determining which VAT treatment and rate applies to your activity and for complying with all applicable laws. A rate being displayed, pre-filled or described in this article does not mean that your ticket qualifies for that rate. For advice on your specific circumstances, refer to the official guidance in the relevant country or consult a qualified tax adviser.

In this article

• Why this matters
• Where the feature is available
• How to set a VAT rate
• What happens once your first ticket is sold
• Which tickets you can set a rate on
• The rates available in your country
• How to choose the correct rate

Why this matters

Getting VAT right is more than an accounting detail. It affects your invoices, your event reporting, and the trust your buyers place in you. A wrong rate discovered after sales have started can be painful to correct.

By reviewing and confirming the rate yourself, before you sell, you stay in control and avoid back and forth with Support. You see exactly what is configured to be applied, and you are free to adjust the rate as many times as you need, right up until your first ticket is sold.

The selector is a configuration tool. It does not determine your tax obligations or verify that the selected rate legally applies to your ticket.

Where the feature is available

You can choose the VAT rate yourself when your event takes place in one of these countries:

• France
• Belgium
• Portugal
• Luxembourg
• Spain

💡 The list of rates you see is always specific to your event's country. It contains rates configured as potentially relevant in that country. The availability of a rate in the list does not confirm that your ticket meets the legal conditions for that rate.

How to set a VAT rate

Setting a rate takes just a few seconds, and you can do it as you create or edit your ticket.

1. In Smartboard, create or edit a ticket for your event.
2. Just below the price, you’ll see the VAT rate, pre-filled with the rate currently configured for your event’s country or organiser account.
3. Click on the rate to access the editor > choose the rate that you have determined applies to your ticket from the list.
4. Save your ticket

The pre-filled rate is highlighted in the list, you can easily identify the current configuration. You must still check that the rate applies to the ticket you are selling. If it already fits your ticket, you have nothing to change.

💡 You can edit the rate as many times as you like before selling. Nothing is locked in until your first ticket is sold.

What happens once your first ticket is sold

You can set or change a ticket's VAT rate freely until the first sale.

As soon as a single ticket has been sold, the VAT rate for that ticket is locked and can no longer be edited. This works similarly to the ticket price, and it protects the consistency of VAT on orders, refunds and resale.

⚠️ Because of this, it is best practice to review and confirm your VAT rate before you open sales. If you spot a mistake after selling has started, stop future sales for the affected ticket and contact Support. Creating a new ticket with a different rate will only address future sales and will not automatically correct previous transactions, receipts, invoices or reports. Support can provide technical assistance and, where necessary, refer the matter for review, but cannot determine the legally applicable rate for you.

Which tickets you can set a rate on

VAT selection is available on tickets, since that is where rate differences usually matter. Other deal types use their separately configured tax treatment.

• Tickets: you review and select the rate.
• Merchandising: the rate configured for the merchandising category is applied automatically.

A few things worth knowing before you continue:

• The rate is set per ticket, not for your whole account or your whole event. This means you can apply different rates to different tickets at the same event.
• There is no account level or event level VAT setting in Smartboard. If you need a custom rate applied across your whole account, contact us.

💡 Example: a single event can have a standard admission ticket at a reduced cultural rate, and a separate VIP package including drinks may be subject to a different rate. Setting VAT per ticket lets you configure both side by side, based on the VAT treatment applicable to each ticket.

A note on merch bundles. If you bundle a ticket with a merch item, each line keeps its own rate. The ticket uses the rate you chose, and the merch uses the country default. Your buyer's receipt then shows a separate line, with its own VAT, for each item in the bundle.

The rates available in your country

⚠️ The rates and descriptions below are indicative only. Reduced rates and exemptions are subject to specific legal conditions. A rate appearing in the table does not mean that it automatically applies to your ticket. Please check the applicable conditions before selecting a rate. For simplicity, “Exempt” is listed in the “Rate” column, although it is a VAT treatment rather than a VAT rate.

Each country has its own curated list of rates. The default rate is the one we pre-fill for you. Regional rates (such as Corsica, the French overseas territories, the Azores, or Madeira) only appear when your event is located in that region.

💡 These short descriptions are there to help you recognise the potentially relevant rates at a glance. They are not tax advice. If you are unsure which rate fits your activity, check the official source for your country or ask an accountant.

🇫🇷 France

🇵🇹 Portugal

🇧🇪 Belgium

🇱🇺 Luxembourg

🇪🇸 Spain

How to choose the correct rate

⚠️ The applicable VAT rate may depend on the exact nature of the event, the products or services supplied, the venue, the region and any items included in the ticket. Please check the applicable conditions before selecting a rate.

The guidance below provides a high-level overview of how VAT rates are commonly applied in each country. It is not exhaustive and does not replace official rules. You remain responsible for determining the VAT treatment and rate applicable to your sales. When in doubt, consult the relevant official guidance or a qualified professional.

💡 A helpful rule of thumb: a standard admission ticket to a qualifying cultural event or live performance may fall under a reduced cultural rate, which may be the rate pre-filled in the selector. The standard rate may apply to certain club nights, alcoholic drinks and add-on services. If your ticket includes anything beyond standard admission, or if the nature of the event or venue is unclear, it is worth checking the applicable conditions more closely.

🇫🇷 France

• 5.5%, eligible cultural events and live performances (pre-filled). This may include concerts, variety shows, theatre, circus, cinema, sporting-event admissions, esports competitions and zoo admissions, subject to the applicable conditions.
• 2.1%, eligible live performances. A super reduced rate reserved for the first 140 performances of certain newly created dramatic, lyrical, musical or choreographic works, and original circus creations, subject to specific conditions. From the 141st performance, this rate no longer applies.
• 10%, on-site food, non-alcoholic beverages and eligible admissions. This may include admission to certain dancefloors, nightclubs, karaoke and leisure venues, as well as certain food and non-alcoholic drinks supplied for immediate or on-site consumption.
• 20%, other services and alcohol. The standard rate, for events that do not qualify for a reduced rate, and may apply to certain venues where drinks are served during the show, such as some cabarets and café-théâtres, unless specific conditions are met.

Official sources for France: Service-public.fr, VAT on event tickets, Official tax bulletin, 5.5% rate, 10% rate, 2.1% rate.

🇵🇹 Portugal

• 6%, eligible cultural events. This may include admission to certain music, dance, theatre, cinema, circus and other qualifying cultural events, subject to the applicable conditions.
• 13%, certain restaurants and catering services. This may apply to qualifying food and catering supplies.
• 23% (pre-filled), other services and alcohol. This generally applies to taxable supplies that do not qualify for a reduced or intermediate rate and to alcoholic beverages.
• Regional rates apply in the Azores and Madeira, and appear only when your event is located there.

Official source for Portugal: Portuguese Government, VAT (IVA) in Portugal.

🇧🇪 Belgium

• 6%, eligible cultural events (pre-filled). This may include admission to certain shows, concerts, theatres, cinemas, museums, exhibitions and other qualifying cultural or entertainment events, subject to the applicable conditions.
• 12%, certain restaurants, catering and accommodation. This may apply to qualifying food, catering and accommodation services.
• 21%, other services and alcohol. This generally applies to taxable supplies that do not qualify for a reduced rate and to alcoholic beverage

Official source for Belgium: SPF Finances, VAT rates.

🇱🇺 Luxembourg

• 3%, eligible cultural events (pre-filled). This may include admission to certain concerts, cinemas, shows, entertainment events, museums, circuses and other qualifying cultural or educational events, subject to the applicable conditions.
• 14%, eligible wines and products. This may apply to specified products, including certain wines.
• 17%, other services and alcohol.This generally applies to taxable supplies that do not qualify for a reduced or intermediate rate and to alcoholic beverages not covered by another applicable rate.

Official source for Luxembourg: Guichet.lu, Value Added Tax (VAT).

🇪🇸 Spain

• 10%, eligible cultural events and live performances (pre-filled). Entry to theatres, circuses, concerts and other live cultural shows, plus cinema admission.
• 21%, other services and alcoholThis generally applies to taxable supplies that do not qualify for a reduced rate and to alcoholic beverages.

Official source for Spain: Agencia Tributaria, VAT rates.

Need a hand?

If you need to change a locked VAT rate, cannot find the rate you are looking for, or simply have a question about VAT on your events, our Support team is happy to help. Please note that our team provides technical assistance only and cannot guide you in determining your legal tax rates or accounting duties.