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What is the proper procedure for an events management company regarding tickets purchased for events that were cancelled due to the coronavirus pandemic?
If the ticket provided by the events management company also serves as a receipt to enter or participate at a given event, it has to be treated as a document subject to strict accounting regulations in its registers. When the buyer of the service requests the refund of the ticket, the events management company will have to provide a refund in addition to taking back and registering the ticket. There is no need to issue a further document, unless it is defined otherwise in the financial policies of the company.
Source: National Tax and Customs Administration (NAV)
Source: National Tax and Customs Administration (NAV)