WOMEX

VAT Information for WOMEX 17

 

VAT Charge on Admission Fees

In accordance with EU tax regulations, registrations at trade fairs and conferences fall under the rule for taxation of admission to cultural events. Admission fees are subject to the local VAT rate of the country where the event takes place.

For more information please see the European Commission Taxation and Customs Union website.

The applicable Polish VAT for admission fees regarding WOMEX 17 is 23%.

This VAT rate on admission fees has to be charged on all delegate registrations for WOMEX 17, regardless of where the taxable person is based. It is also exempt from the reverse charge procedure for EU companies with a valid VAT ID number.

However, if you are a Polish company with a valid VAT ID number you do not have to pay VAT on delegate registration fees.

 

VAT Charge on Expo Stand Bookings

If you book a stand in addition to your registration (exhibition package) at WOMEX you do not need to pay VAT, if:

  • your company is based in the EU and you have a valid VAT ID number or
  • your company is based outside the EU and can provide proof of tax residence and entrepreneurship.

However,

  • If you are a Polish company with a valid VAT ID number you do not have to pay VAT on the exhibition package.
  • If you are a German company with a valid VAT ID number you have to pay German VAT on the exhibition package.
  • If you are an EU company without a valid VAT ID number, you have to pay local (Polish) VAT on the exhibition package.
  • If you are a company based outside the EU and cannot provide proof of tax residence and entrepreneurship, you have to pay local (Polish) VAT on the exhibition package.

 

VAT reclaim

If you are a company from inside the EU you can claim a VAT refund by contacting YOUR local tax in YOUR country and they will claim the refund electronically from the Polish tax authorities (please note our Polish VAT No.: PL 5263180864, Tax Office Drugi Urząd Skarbowy Warszawa-Śródmieście, Jagiellońska 15, 00-001 Warsaw).

Taxable persons from outside the EU who incur VAT in connection with their business activities in a EU Member State in which they do not make supplies of goods or services are usually entitled to deduct the VAT charged in that EU Member State. This "deduction" is typically by means of a refund of VAT from the EU Member State in which the VAT was paid. Please contact YOUR local tax authorities about how to claim the VAT refund.

A taxable person is allowed to deduct the VAT he/she paid on his/her purchases insofar as the goods or services are used for his/her business activities. However, there is no right to deduct input VAT if he/she:

  • uses them for an exempt activity or
  • is not obliged to charge VAT on his/her outputs (e.g. schools, banks, insurance companies, small businesses under the exemption threshold etc.).

For more information please see this website:

Right to deduct input VAT and VAT refunds - European commission

You are also advised to contact your tax consultant if in doubt.

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hans.mueller@dark-sun.orghans-mueller@dark-sun.orghansmueller@server.dark-sun.orgAlexander Vipach