Event registration
Event registration
Article 53 of the EU VAT Directive (Council Directive 2006/112/EC) says that for the right of entry to cultural, artistic, sporting, scientific, educational, entertainment or similar events in exchange for a ticket or payment, the place of supply is where the event physically takes place.
- Example 34: When an US company for business purposes pays for the entry to an conference in The Netherlands, the ticket will contain Dutch VAT. That applies whether the ticket is bought on-line or at the ticket booth.
- Example 35: For a conference organised in Stockholm for participants paying a fee to attend, Swedish VAT is charged.
- Example 36: The work of drawing up a scientific report by the University of Cologne for a pharmaceutical company in Denmark will be subject to Danish VAT and accounted for by the Danish company (because it is not a service in relation to the admission to an event). This service will instead be taxed under the general rule of Article 44.
As the conferences are held in the Netherlands the place of supply is the Netherlands. Unfortunately, this means we have to add 21% VAT to all delegate places. This is regardless of where your company is based.
Can I claim it back?
Most attendees are able to claim back their VAT once it has been paid and we are very happy to provide invoices to help you do this. You can also claim back VAT on your hotel, travel costs and other expenses at the same time. This should allow you to save 21% on many of your costs.
How can I claim it?
You claim back VAT from Dutch Tax and Customs Administration (Belastingdienst).
The name of our company – is ESOMAR BV. Our VAT number is NL 8065.65.615B01 the relevant forms and more information are below:
For businesses registered for VAT in another EU country
For non-EU businesses and companies not registered for VAT in the NL
Please contact finance@esomar.org if you need copies of invoices or more information.
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