Evertiq Expo and VAT
All invoices made for Evertiq Expo will state local VAT tax. The supply of services such as fairs and exhibitions is regulated under the Exceptions in Article 53 of the EC VAT Directive (2008/8/EG); it states that the invoice should include local VAT from the country, where the events take place. However, these rules are interpreted differently in each EU country. For Evertiq Expo held in Sweden, customers with their registered head office outside Sweden will not have VAT added to their invoice. For Evertiq Expo held in Poland, the local VAT will be added to all invoices and for all customers. The same rules are implemented through the respective VAT Acts of all EU member states. VAT is deductible in your regular VAT report if Evertiq Expo is held in the country your company is registered in. In cases where Evertiq Expo is held in a different EU member state than your own, your company can apply for a refund through your local Tax Authorities. Customers registered outside the EU can apply for a VAT tax return with the Polish tax authorities. Advertising services are taxed by the reverse charge mechanism, when the transaction is business to business or between companies. The supply of such services is regulated under the General rules in Article 44 in the EC VAT Directive (2008/8/EG). Therefore, VAT is not added to any invoice issued by Evertiq.