Sponsor and Exhibit

Why am I paying a VAT on the Congress Registration Fee?

You are paying a Value Added Tax (VAT) on the registration fee because it is required by the UK VAT Act 1994: VAT must be paid on the fees in the country where the congress is held.

Note that the Registration Fees for the virtual participation at the live event are subject to different VAT rules. They can be either subject to French VAT, or subject to the Reverse charge.

Can the VAT be recovered?

Possibly. Only applicants registered for business purposes in a country outside the UK can use the scheme to reclaim VAT paid in the UK.

The applicant does not have to be, or can’t be, VAT-registered in the UK and he does not have a place of business or other residence in the UK. Also, he must not make any taxable supplies in the UK for which he is responsible for paying the VAT.

To recover the VAT you must provide a certificate proving your business activity. The certificate must contain some details (the name, the address of the official stamp of the authorizing body, the nature of your business, your own name and address, your business registration number...) – for all expense invoices and submit all original documentation to your company for its processing.

Note that VAT can’t be reclaimed on certain items, like the cost of buying a car, or for goods and services bought for resale, used for business entertainment or used for non-business activities.

What process should companies follow to recover the VAT?

Companies outside the UK must send the VAT refund application directly to the UK Tax Administration (HMRC) at the address below:

HM Revenue and Customs - Compliance Centres
VAT Overseas Repayment Unit S1250
Benton Park View
Newcastle upon Tyne
NE98 1YX
United Kingdom

You must make the claim no later than six months after the end of the ‘prescribed year’ in which you incurred the VAT. The prescribed year is the twelve months from 1 July to 30 June of the following calendar year, so you must make your application no later than 31 December.

Companies must make their application on form VAT 65A. Instructions on how the form must be filled in are available here.

The application form must be supported by the original copy of all invoices included in the claim, as well as an original certificate from the official authority in your own country showing that you are registered for business purposes in that country (you may use form VAT 66A for the certificate).

There are also minimum VAT amounts that must be met. If the application is for a period covering less than 12 months, the total amount of VAT claimed must not be less than GBP 130. However, when the application is for the full 12 months of the prescribed year, or the period remaining in the prescribed year, the amount of VAT claimed must not be less than GBP 16.

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 French 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 virtual registration fee incurred FROM ALL ITS EMPLOYEES for this meeting and also any other business-related VAT incurred in France.

Non-European Companies

The Non-European companies are obliged to designate a tax representative liable for VAT, established in France and accredited by the tax administration. The VAT refund application must be submitted electronically to the French Tax Administration. This service is accessible from the secure messaging of their professional space on impot.gouv.fr.

They must ensure that their application is received at the latest by 30 June of the year following the year of the expense invoices.

There are also minimum VAT amounts that must be met; minimum refund thresholds: €400 for quarterly claims and €50 for annual claims.

Please note that these amounts refer to ALL the VAT from the virtual registration fee incurred FROM ALL ITS EMPLOYEES for this meeting and also any other business-related VAT incurred in France.

The application for VAT refund must be supported by the relevant invoices and a Certification that the applicant is a taxable person registered for VAT or similar taxes issued by the tax authority from the country of his establishment.

French VAT on the Registration Fee for the Virtual Participation at the Live Event

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 French 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 virtual registration fee incurred FROM ALL ITS EMPLOYEES for this meeting and also any other business-related VAT incurred in France.

Non-European Companies
The Non-European companies are obliged to designate a tax representative liable for VAT, established in France and accredited by the tax administration. They must send the VAT refund application directly to the French Tax Administration at the address below and make sure their application is received at the latest by 30 June of the year following the year of the expense invoices. There are also minimum VAT amounts that must be met.

Service de Remboursement de la TVA
10, rue du Centre
TSA 60015
93465 NOISY LE GRAND CEDEX
Tel: + 33 (0) 1 57 33 84 00
E-mail: sr-tva.dresg@dgi.finances.gouv.fr

The VAT refund must be at least 200€, 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 25€. Please note that these amounts refer to ALL the VAT from the virtual registration fee incurred FROM ALL ITS EMPLOYEES for this meeting and also any other business-related VAT incurred in France.

You can find here the form that must be completed (n°3559) and presented with the application.

The application for VAT refund must be supported by the relevant invoices and a Certification that the applicant is a taxable person registered for VAT or similar taxes issued by the tax authority from the country of his establishment.

The invoice for your participation will be issued by:
VMC
1 Rond-point de l’Europe
92250 La Garenne-Colombes
France
French VAT Number: FR75523098614
German VAT Number: DE272399222

The payment application will be updated soon.