Subject: VAT on IETF 104 Registration

From: Stewart Bryant <[email-masked]>
Date: Mon, 24 Dec 2018 16:03:05 +0000

Do any other European companies know the position WRT to VAT on the IETF 
registration fees?

It seems that in some circumstances the Czech supplier does not need to 
charge VAT if  the  VAT registration number of the purchaser is provided.

The IETF form asks for a VAT number which I provided, but I was still 
charged VAT.

There are some suggestions on the web that I need to ask the IETF to 
cancel and refund the registration and get them to submit an invoice 
without VAT included for me to pay.

Any VAT experts out there?

Stewart

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From: JORDI PALET MARTINEZ <[email-masked]>
Date: Mon, 24 Dec 2018 17:17:15 +0100

Hi Stewart,

As I know, if both the "seller" and "customer" have a validated EU VAT number (http://ec.europa.eu/taxation_customs/vies/) AND products are sent from one EU country to another EU country, VAT CAN'T be charged.

This is valid for "products" but not for services if they are provided in the "seller" country.

For example, for a hotel, restaurant, or conference, the VAT must be charged in the country where the service is provided, and then EU companies have a very complex way to deduct that VAT from their own tax organization. The issue is that most of the time, the cost of doing that claim is not worth, unless you are a big company and have dedicated staff to do that, for example for all the company traveling expenses within EU, etc.

Regards,
Jordi

-----Mensaje original-----
De: ietf <[email-masked]> en nombre de Stewart Bryant <[email-masked]>
Fecha: lunes, 24 de diciembre de 2018, 17:04
Para: <[email-masked]>
Asunto: VAT on IETF 104 Registration

    

    
    Stewart

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From: Nick Hilliard <[email-masked]>
Date: Mon, 24 Dec 2018 21:08:57 +0000

JORDI PALET MARTINEZ wrote on 24/12/2018 16:17:
> As I know, if both the "seller" and "customer" have a validated EU
> VAT number (http://ec.europa.eu/taxation_customs/vies/) AND products
> are sent from one EU country to another EU country, VAT CAN'T be
> charged.
> 
Generally speaking, conferences are obliged to charge VAT at the 
prevailing rate of the country that they're held in, and a VAT 
registered organisation / person is obliged to pay the VAT up-front 
because the service is enjoyed in that country.  If this happens, the 
VAT can be claimed back from an organisation based in another country 
using the standard VAT reverse charge mechanism.

Some EU countries have similar arrangements for reclaiming VAT on hotel 
charges where the hotel stay is used for conference accommodation.  The 
rules here are more complicated and, as far as I can tell, vary from 
country to country.

Nick