VAT Information For WOMEX 24


VAT Charge on Admission Fees

In accordance with UK 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.

The applicable VAT rate for admission fees in the UK regarding WOMEX 24 is 20%.

This VAT rate on admission fees has to be charged on all delegate registrations for WOMEX 24, regardless of where the taxable person is based. UK reverse charge only applies in case of UK VAT registered businesses (UK legislation VATA 1994 s8(1) / HMRC Notice 741A s 5.9).

For more information, please see His Majesty's Revenue & Customs (HMRC) website



If you book a stand and accompanying services (Event Package, including but not limited to supply of space, set-up and maintenance of temporary stand structures, basic equipment rental, power, security etc.) at WOMEX, reverse charge for VAT can apply, if:

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


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



A taxable person is allowed to deduct the VAT they paid on their purchases insofar as the goods or services are used for their business activities and they hold a valid VAT invoice addressed to their business. However, there is no right to deduct input VAT if they:

  • use them for an exempt or other non-business activity;
  • are used for the purposes of business entertainment; or
  • For UK businesses, are not obliged to charge VAT on their outputs for reason other than exemption (e.g. small businesses under the exemption threshold etc).

UK businesses can only recover UK input VAT if they are registered for VAT in the UK, in which case the VAT should be recovered on the UK VAT return.

Non-UK businesses which are registered for VAT in the UK can also recover UK VAT charged on their UK VAT returns.

Non-UK businesses who are not registered for VAT in the UK (and who are not required to be registered for VAT in the UK), but incur UK VAT in connection with their business activities in the UK can usually deduct the VAT charged in the UK provided that the conditions above are fulfilled. You may be able to reclaim the VAT you paid in the UK if you're registered as a business in your own country, and bought the goods or services to use in your business. Businesses must apply for UK VAT refunds directly to HMRC following the guidance in the document listed below. It is important to obtain valid VAT invoices and note the timeframes for reclaims. Businesses are also required to obtain a Certificate of Taxable Status to prove their taxable status in their own country.

For further information the following websites provide good guidance and please contact your own tax consultant:

HM Revenue & Customs: Non-EU businesses visiting the UK - getting VAT refunds

HM Revenue & Customers: Refunds of UK VAT for Non-UK businesses

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