According to EU legislation the place of supply of exhibition and conference services is the place where the exhibition/conference takes place. As the event takes place in Spain, Spanish VAT (IVA) is applicable. It has to be charged to all participants irrespective of nationality.
This rule is set forth in Art. 52 of Council Directive 2006/112/EC:
"The place of supply of the following services shall be the place where the services are physically carried out:
(a) cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services;"
A refund of the VAT paid (from the Spanish tax office) under the 8th/13th VAT Directive is possible if certain conditions are met.
Overseas companies travelling to Spain can reclaim the tax (IVA) on a variety of their congress expenses including the following:
- Delegate Fee
- Accommodation
- Telecommunications
- Transportation
- Promotional Materials
- And Many More...
To find out more, please visit the website of our official refund agency, Tax Back International:
Tel: +353 1 878 3361
Email: waf@eventrefunds.com
