VAT Info and FAQ
To ensure GALA's compliance with local tax regulations, 21% 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 GALA conference is different.
The difference 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, transposed in the Dutch Tax Code at articles 6d and 6e). This is one of the several exceptions to the general rule of the article 44 of the VAT Directive.
According to these articles: "the place of supply of 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, supplied to a taxable person (and non-taxable person), shall be the place where those events actually take place."
As consequence, the registration fees for the GALA conference in Amsterdam for both taxable and non-taxable persons, regardless of their nationality, are subject to Dutch VAT at 21%.
GALA Conference VAT FAQ
- 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. They establish that VAT must be paid on the fees in the country where the meeting is held. For this conference, the Dutch VAT is applicable on the registration fee.
- Can the VAT be recovered?
Possibly. Only businesses can claim back the Dutch VAT. To recover VAT you must provide the details of your company (name, address, VAT number or tax ID) for your registration invoice and submit all original documentation to your company for its processing. GALA staff will provide you with a proper VAT invoice.
- What process should companies follow to recover the VAT?
You can also refer to the Dutch Tax and Customs Administration for more information on reclaiming 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 Dutch VAT. They must submit their claim for a Dutch VAT refund in digital form for the previous year before 1 October of the following year to the tax authorities of the EU country in which they are established. There are also minimum VAT amounts that must be met. The amount of VAT for which you claim refund must be at least € 50 per calendar year or € 400 per quarter. Please note that these amounts refer to ALL the VAT from the expenses incurred FROM ALL ITS EMPLOYEES in The Netherlands for this meeting and any other business-related VAT incurred in The Netherlands.
Non-European Companies: Non EU companies can claim refund of the VAT paid in The Netherlands using the form "Application for VAT refund for entrepreneurs based in non-EU countries." In order to get this form, the claimant must register as a foreign entrepreneur. Thus, for a non-European company, the Dutch tax authorities will only handle the request after its registration as a foreign entrepreneur (registration number is obligatory). The company must send this application form, together with the enclosing appendices indicated on the first page of the form at the address listed on the form.
Non-European companies must send the VAT refund application before 1 July in the year following the year for which they are claiming refund of VAT. Note that the original invoices must be sent with the application. There are also minimum VAT amounts that must be met. The amount of VAT for which Non-European companies claim refund must be at least € 50 per calendar year or € 400 per quarter. Please note that these amounts refer to ALL the VAT from the expenses incurred FROM ALL ITS EMPLOYEES in Netherlands for this meeting and any other business-related VAT incurred in Netherlands.