VAT in Germany

Why am I paying VAT on the conference registration fee?

You are paying a Value Added Tax (VAT) on the registration fee because it is required by the laws and regulations of the EU and its Member States.

To ensure gasworld’s compliance with local tax regulations, 19% VAT must be added to all delegate registrations. Unlike many other B2B transactions, which are generally taxed at the customer’s place of establishment and are handled by the reverse charge mechanism, the gasworld conference concerns the supply of B2B services in respect to admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission (articles 53 and 54.1 of the European VAT Directive 2006/112/EC, articles §3a (3) 5 and §3a (3) 3 a) of the German UStG 1999).

VAT must be paid on the fees in the country where the meeting is held. For this conference, German VAT is applicable on the registration fee.

 

What percent tax is German VAT?

Registration fees for the gasworld conference in Germany for both taxable and non-taxable persons, regardless of their nationality, are subject to German VAT at 19%.

 

Can the VAT be recovered?

Possibly. Only business companies from the European Union and from certain Non-European countries can claim back the German VAT. To recover the VAT you must provide the details of your company – name, address, VAT number or Tax ID – for all expense invoices and submit all original documentation to your company for its processing. This includes such things as Registration, Lodging and Food invoices.

 

What process should companies follow to recover the VAT?

EU Companies: EU companies must contact the Tax Administration of their own country for instructions regarding the conditions and process to follow for reclaiming the German VAT. There are also minimum VAT amounts that must be met. For the refund applications for one to three quarters by an EU company the minimum amount is EUR 400. If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50. Please note that these amounts refer to ALL the VAT from the expenses incurred FROM ALL ITS EMPLOYEES in Germany for this congress and any other business-related VAT incurred in Germany.

 

Non-European Companies: Non-European companies have to submit the application for VAT refund directly to the German Federal Central Tax Office. Normally, the application must be filed online via the BZStOnline-Portal – BOP. To be able to file applications, prior registration for the procedure is required. There are time limits for this procedure.  There are also minimum VAT amounts that must be met. The VAT refund must be at least EUR 1,000, unless the refund period is the calendar year or the last period of the calendar year. The refund for these refund periods must be at least EUR 500. Please note that these amounts refer to ALL the VAT from the expenses incurred FROM ALL ITS EMPLOYEES in Germany for this congress and any other business-related VAT incurred in Germany.

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