VAT for overseas delegates & exhibitors
By law, Media Generation Group plc, the organiser of Future City Forum + WaterfrontExpo 2010, is required to charge Value Added Tax (VAT) on all exhibitions and conferences held in the United Kingdom (see detailed explanation below).
UK VAT law
We are advised that the VAT situation is as set out below, however delegates and exhibitors should take their own tax advice.
The basic supply rule for exhibition related services is covered in Art. 9.2.(c) of the EC 6th directive, so the place of supply is "where the service is physically performed". A service could only be zero rated if it were included in Art.9.2.(e), "supplied where received" i.e. where the customer belongs. In UK legislation, 9.2.(e) services are covered in VATA Sch.5 and do not include exhibition services. Therefore, by default, because they are not included in 9.2.(e), they are subject to UK VAT. Each EU country is bound by the EC 6th directive place of supply regulations. Our understanding is that European exhibition organisers also charge VAT to "foreign" participants in the same way. Of course this VAT, as well as other VAT incurred during the course of the exhibition and conference e.g. on hotel bills etc, can be reclaimed quickly and simply through a tax refund agency.
Delegates and exhibitors who wish can reclaim VAT themselves and can do so using either of the following forms (one for EU exhibitors and one for non-EU exhibitors)
Application by a business person established in the community for refund of VAT
Application by a business person NOT established in the community for refund VAT
VAT Recovery Service
Alternatively Tax refund agencies can be located on the internet, and the following are suggestions for your information:
HM Revenue & Customs
VAT Overseas Repayments Unit
PO Box 34
Foyle House
Duncreggan Road
Londonderry
BT48 7AE
Tel: +44 (0)28 7137 5100
Fax: +44 (0)28 7137 5101
www.hmce.gov.uk
Quipsound
European VAT Recovery
The Crown Building
London Road
Westerham
Kent TN16 1UT
tel: +44 (0)1959 561717
fax: +44 (0)1959 564740
www.quipsound.com
VATit UK Ltd
2 floor
18-20 Rosemount Street
London NW3 6NE
tel: +44 (0)20 7431 4664
fax: +44 (0)20 7433 8340
www.vatit.com
Vatback/Busivat Tax Free Services
PO Box 243
Reigate
Surrey RH2 9YS
tel: +44 (0)1737 229400
f: +44 (0)1737 229408
www.vatback.com
PricewaterhouseCoopers
89 Sandyford Road
Newcastle upon Tyne NE99 1PL
tel: +44 (0)191 232 8493
fax: +44 (0)191 230 3091
www.globalvatonline.com
Please note that this guidance is given in good faith, but Media Generation Group plc cannot be held responsible for any loss of any kind resulting from reliance on the information given. If you are in any doubt as to how to proceed, you should consult your own professional advisors.
