For VAT purposes, most conferences, seminars, training courses or exhibitions organised by a taxable person in the European Union (EU) are generally deemed to be taxable in the member state where the event takes place.

Income in relation to these events will normally be subject to VAT at the standard rate of that country and, as a result, VAT registration in the country of the event will be required.

Once registered for VAT, event organisers are entitled to deduct the VAT on their related costs (subject to the normal rules of deduction in that state).

It is important to understand that in some member states sales invoices should not be issued nor costs incurred before registration is applied for. Otherwise penalties may be due for late registration and/or VAT on expenses may be disallowed.

A limited number of countries have simplifications which allow exemption from registration for specific events.

If you are planning an event and would like to know whether you should register for VAT, please contact us.