Understanding VAT Obligations: European Events
Global events are popular once again and conferences and exhibitions often create VAT registration obligations in different European Union Member States that your business operates in.
Navigating these complex place of supply rules can be challenging. Legislation varies country-to-country and the type of event you’re organising affects this. Download our helpful guide to understand what your VAT obligations are.
Place of Supply Rules
When determining where tax applies to an event, it’s important to consider the place of supply rules.
These can be confusing and hard to interpret. When organising events and conferences, there are two basic rules to think about:
- Does the service being supplied fall under the general place of supply rules, in which case, if the supply is B2B, VAT is due where the customer is based. In this scenario if the customer is established outside the UK, then the customer has to account for VAT on behalf of the supplier in the country they are established in under the reverse charge rules in the EU or potentially equivalent if non-EU.
- Does the supply fall under any of the exceptions to the main rule? The most common example being admission to conferences and events whereby VAT is due where the event is held.