Information about VAT
You may be wondering why your company has to pay VAT for attendance at the conference in Poland. In order to explain this, we have provided some information about the legal situation regarding VAT payment and how you can claim the VAT back.
1. Why am I paying VAT on the conference Registration Fee?
You are paying a Value Added Tax (VAT) on the Congress admission fee because, according to the last amendment of the EU VAT Directive, VAT must be charged in the country hosting the Congress. This Congress takes place in Warsaw (Poland) and therefore Polish VAT must be included in the Registration Fee. EphMRA is legally obliged to charge 23% Polish VAT on all fees quoted and will have to transfer that VAT collected to the Polish tax authorities. This implies an additional complexity and extra costs to the Congress organization.
2. I have my own business/company and I come from an EU country different than Poland, why am I not eligible for the VAT reversed rule between EU countries?
The EU VAT Directive establishes that the “place of supply rule” applies for the rights of admission to an event such as the EphMRA Conference. Charges for admission will therefore be liable to Polish VAT regardless of whether the individual paying the admission is a taxable person or non- taxable person.
You can find more information in this link where it is stated the following:
B2B services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events will be taxed at the place where those events actually take place [Article 53 of the VAT Directive ].
3. Can VAT be recovered?
In principle the EU VAT refund scheme allows businesses/companies from certain countries to obtain refunds for the VAT they have been charged in an EU country. To this regard, you have to provide all details of your company - name, address, VAT number or Tax ID –to prepare the invoice that will be the formal document you can later use for deduction purposes.
EU businesses/companies are in principle eligible for VAT refund. EU companies must contact the Tax Administration of their own country for instructions regarding the conditions and process to follow for reclaiming the Polish VAT. There are also minimum VAT amounts that must be met.
You can download here a document with the contact details (updated April 2014) of the VAT Refund contact points in each EU country.
Business established outside the EU may have the right to recover VAT incurred in one of the 28 Member States if their country of origin has a reciprocity agreement with the specific EU country where VAT has been charged.
The terms and conditions of these reciprocity agreements often change. In order to receive the most up-to-date information about a possible existing agreement between the country where your business is established and Poland, please contact the Tax administration of your country.