The fiscal legislation on the show provides very precise management of free tickets.
It is an aspect that usually the new organizers do not initially consider, with the risk of having unpleasant surprises in the final calculations of the event.
The fiscal regulation defines a maximum number of free ticket issues equal to 5% of the capacity communicated in the event opening permit.
If therefore, by hypothesis, the capacity of a theater for a given performance is 2,000 seats (regardless of whether they are seats, standing or with choice in the plant) the maximum number of free tickets is 100.
It is necessary to fully understand the concept of 5% of free tickets on the capacity of the event, because the organizer's needs may require exceeding this number.
So it is not possible to issue other free tickets?
Not at all. The legislation foresees this situation, the big difference is as follows.
- On the total of the free tickets within 5% of the capacity, the organizer will not pay the VAT.
- On the total of the free tickets over 5% of the capacity, the organizer will pay the VAT, which will be calculated on the value of the highest rate provided in the event opening permit.
Attention then to the management of free tickets, premised that usually, the organizer generates its revenue mainly of ticket sales and therefore does not have ample emission margins of free entry tickets.
Read how we support the organizers on this and other aspects concerning the management of the event in compliance with the legislation on the show.