Term used in the German VAT Act. The supply of goods and the provision of other services abroad are subject to value added tax (VAT). The Place of supply principle, the Registered place of business principle, or the Place of performance principle may be used to determine which county is entitled to levy VAT.

For certain activities, such as artistic, educational, entertainment, or similar services that are provided to individuals abroad, VAT is owed in the country where in which the activity is performed, i.e. the Place of performance principle applies (§ 3a (3) Point 3a UStG).

Source: UStG (only available in German), touring artists VAT