VAT

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VAT Regulations

Due to VAT regulations set out by the European Union, and specifically by the United Kingdom, we are legally obliged to charge 20% UK VAT on all delegate registration fees regardless of the company’s country of origin or VAT registration status.

In some cases where an exhibition booth is requested, UK VAT may or may not apply.  Likewise, for sponsorship, Dutch VAT at 21% may or may not apply.

For a full overview of how VAT will be charged in your specific case, please refer below:

Charge Type Company is… UK VAT charge @ 20% Dutch VAT charge @ 21%
Registration EU (VAT registered) Yes  
EU (non-VAT registered) Yes  
Non-EU Yes  
UK  Yes  
NL registered for VAT Yes  
Exhibition Space EU (VAT registered) No  
EU (non-VAT registered) Yes  
Non-EU No  
UK  Yes  
NL registered for VAT   Yes
Sponsorship   EU (VAT registered) No  
EU (non-VAT registered) No  
Non-EU No  
UK  No  
NL registered for VAT   Yes

VAT Reclaim rules

In instances where non-UK businesses attend this conference, they will incur UK VAT which cannot be recovered on their own VAT returns.

If a company is registered in an EU member state, then the EU VAT Directive refund scheme allows EU businesses to recover VAT from HM Revenue and Customs (HMRC).  Requests for refunds are dealt with by the Member State from which the refund is requested. Electronic claims can be completed and submitted via the competent authorities in each Member State.

If the company is non-EU based, the business may be able to use the 13th Directive to enable the taxable person to recover the VAT charged in the UK against costs such as: employee travel and subsistence, service charges, exhibition costs, imports of goods, training and purchases of goods in the UK.

Claim periods run annually up to 30 June and must be submitted by 31 December of the same year. Consequently, any UK VAT incurred in the twelve months to 30 June 2018 must be submitted by 31 December 2018. Any VAT incurred after 30 June 2018 must be submitted by 31 December 2019.

For further clarification on both EU and non-EU refund claims, including the required forms, please click here.