- Seminars in the EU are subject to national VAT
- Different regulations for who pays the tax in different countries
- In Germany, foreign organizers are subject to tax, reverse-charge not applicable
- In Switzerland, most seminar services are exempt from tax if they are educational in nature
- Uncertainties in VAT for international trade show builders have been resolved by the EU Court of Justice
- Different interpretations of VAT rules in different countries can lead to misunderstandings
- In Germany, services related to trade show construction can be classified as advertising or event services for VAT purposes.
Source: primetax.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Austria"
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide
- Late Submission Penalty Reduction for Summary Reports Due to Minor Negligence
