JORDI PALET MARTINEZ wrote on 24/12/2018 16:17:
As I know, if both the "seller" and "customer" have a validated EU
VAT number (http://ec.europa.eu/taxation_customs/vies/) AND products
are sent from one EU country to another EU country, VAT CAN'T be
charged.
This is valid for "products" but not for services if they are
provided in the "seller" country.
Generally speaking, conferences are obliged to charge VAT at the
prevailing rate of the country that they're held in, and a VAT
registered organisation / person is obliged to pay the VAT up-front
because the service is enjoyed in that country. If this happens, the
VAT can be claimed back from an organisation based in another country
using the standard VAT reverse charge mechanism.
Some EU countries have similar arrangements for reclaiming VAT on hotel
charges where the hotel stay is used for conference accommodation. The
rules here are more complicated and, as far as I can tell, vary from
country to country.
Nick
