Pakistan based exhibitors exempt from German VAT (Value Added Tax)
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1 Pakistan based exhibitors exempt from German VAT (Value Added Tax) Dear Pakistan based exhibitors at German trade fairs, The implementation of the EU VAT system directives, into German law, produces changes, which affect invoicing at German Trade Fair companies as follows: Questions and answers are marked in blue colour. Amendments to the VAT-System w.e.f Summary: 1. Foreign trade fair participants will no longer pay German VAT 2. Exception: visitor tickets for admission will still include German VAT 3. Issue of net invoices 4. Two important conditions: net calculation does not apply to individual exhibition services but only to "service packages 5. Proof of business status by VAT identification number (upon booth application) A. Introduction From 1 January 2011 the venue of a trade fair is no longer the decisive for the calculation of VAT on trade fair services. Rather, the criterion for VAT on services is now according to the location where the recipient is based. While the changes primarily affect services between businesses (B2B transactions), ultimately nothing will change for services to individuals (B2C transactions). As recipients, the B2B customers of German trade fair organizers like; Koelnmesse, Messe Düsseldorf, and others, are primarily the exhibitors, along with subsidiaries, associations and government agencies (referred to as so-called organizing companies for VAT purposes) and guest organizers. As a result, businesses from other EU countries or other foreign countries are no longer charged German VAT for the use of fair services since the beginning of If these recipients are based in Germany, the calculation of German VAT remains as it was. There is an exception for the price of admission to visitors, in particular: German VAT* will be charged for events in Germany regardless of where recipients are based. The rule of the so-called receiver location principle applies not only to all cases in which, for instance, Koelnmesse or Messe Düsseldorf act as an organizer, but also to those cases Liaison Office for Koelnmesse GmbH & Messe Düsseldorf GmbH in Pakistan Page 1/5
2 in which Koelnmesse or Messe Düsseldorf is not the organizer, for example with respect to guest events or an organizer (organizing company) with foreign or commissioned events. Here in contrast to previously, German VAT applies for German principals and exhibitors. The receiver location principle also applies to the trade relations between guest organizers and organizers of joint stands for "their" exhibitors. Although net invoices are now issued for the trade fair services, the receiver location principle does not mean that absolutely no VAT is applicable, but rather the VAT applies according to where the service recipient is based (E.g., Pakistan). Foreign government agencies like; TDAP, which are responsible for the organization of group participations, can be viewed as a company with regards to VAT. B. Summary of questions and answers: 1) Foreign trade fair participants (Exhibitors) will no longer pay German VAT Q: What does foreign trade fair participants mean? A: All exhibitors being resident outside Germany. 2) Exception: visitor tickets for admission will still include German VAT All other services to Exhibitors and Visitors such as, visitor/exhibitor admission tickets, parking, cloakroom, food and beverages, hotel stay, etc., continue to be subject to *VAT in Germany. 3) Issue of net invoices Q: What does net invoices mean? A: A net invoice is an invoice without German VAT. 4) Two important conditions: net calculation does not apply to individual exhibition services but only to "service packages" Q: What is an "individual exhibition service"? A: An individual exhibition service is the renting of exhibition space only. Q: What do you mean by "service package"? A: A service package includes the renting of exhibition space and at least three additional services; such as security, heating, electricity, etc. Liaison Office for Koelnmesse GmbH & Messe Düsseldorf GmbH in Pakistan Page 2/5
3 5) Proof of business status by VAT identification number (upon booth application) Q: What is a VAT identification number? A: In principle, all EU resident entrepreneurs can apply for a VAT identification number (at least) in their home country. Messe Düsseldorf has to be provided with this number in order to prove towards the German tax authorities that the exhibitor is regarded as an entrepreneur in his country of residence. Q: How can non-eu resident companies prove their entrepreneurial status? A: Companies resident outside the EU can use a VAT Identification number if they have applied for one in any EU country. Please be informed that the number will only be granted by the local tax authorities, if the entrepreneur actually performs a taxable turnover in the respective EU country. Otherwise, non-eu resident companies, like from Pakistan, have to provide the German trade fair organizer with an excerpt from their trade register or something similar in order to prove the status of an entrepreneur. In case of Pakistan, National Tax Number (NTN) is applicable. 6) No VAT exemption Q: Why does a general rule, absolutely no VAT is applicable, not exist? A: The change in the law does not mean that fair services are VAT exempt from 2011 onwards. Only the place of taxation has been shifted from the place, where the fair takes place, to the place where the recipient of the services is resident. Thus, the VAT of the recipient s country of residence generally applies. Example: A Pakistan based company XYZ exhibits at a German trade fair and is not charged VAT on the invoice for participation. According to the German law, the VAT applicable in Pakistan comes into play here. 7) Fair Services 7a) Bundle of services Economically, however, no one is burdened with this tax because it is simultaneously and equally offset against the deductible input tax of the service recipient (so-called reverse charge). Technically, this must be recorded in their respective advance turnover tax returns or in so-called summary reports to the tax authorities. This saves the exhibitors in particular the rather cumbersome refunding of VAT paid in the tax refund procedure. While this approach is coordinated throughout the EU, it is recommendable under practical aspects, at least, also for those foreign countries who have such a reverse charge system. This waiving of German VAT is tied to two conditions: the business status of the recipient and the scope of exhibition services. Liaison Office for Koelnmesse GmbH & Messe Düsseldorf GmbH in Pakistan Page 3/5
4 Only to the extent that fair services are linked in a bundle of services beyond the mere rental of the booth, German VAT is no longer charged to foreign exhibitors, etc. For this purpose, the tax authorities have created a catalog of services in which a total of fourteen trade fair services are listed. A service package is accepted, if in addition to renting booth space at least three catalog services have been contracted; such as technical services, stand support and security, and inclusion in exhibition catalogs as well as certain advertising services. Q: Does that mean that an exhibitor must book exhibition space and at least three additional services in order to avoid German VAT? A: Yes. 7b) Individual services booked later If individual services are booked later, they are considered contract amendments that are included in the bundle of services. This undoubtedly relates to all cases in which the service package and any services booked later by a single party (e.g. Koelnmesse or Messe Düsseldorf) are provided to the companies mentioned above. Whether this also applies to additional bookings with a third party within a service package can initially be assumed, but it still requires explicit clarification by the tax authorities. Q: Could you please advise how to contact the German tax authorities? A: Please note that, you do not have to discuss this issue with the German tax authorities yourselves. German Trade Fair organizers such as, Koelnmesse and Messe Düsseldorf, are currently in discussions with the Federal Ministry of Finance in order to achieve a simplification. 7c) Guest organizer or third party This refers in particular to cases in which an exhibitor books additional individual services with Koelnmesse, Messe Düsseldorf or any other German trade fair organizer, in addition to the package from a guest organizer. In as far as an exhibitor assigns individual services of the service catalog to a third party outside the framework, it can definitely not be considered an amendment to the contract for a service package. However, in most cases this should not mean any other tax assessment. Again, here there is need for a final clarification. Q: Does this mean that in case e.g., an exhibitor orders the construction of a stand from another German company and not from the fair organizer, the fair booth builder has to charge German VAT*? A: Yes, this is correct. Liaison Office for Koelnmesse GmbH & Messe Düsseldorf GmbH in Pakistan Page 4/5
5 8) Proof of business nature Since the changes for VAT in 2011 are ultimately only important for B2B transactions, the business status of a fair participant will also take on special importance. The second important requirement, therefore, is to prove the business status of a trade show participant in order to avoid German VAT. This happens first of all particularly through the active use of the VAT identification number (which is issued to every company based in an EU Member State), at best directly upon application. German trade fair organizers must check the validity of the VAT ID-No. The tax authorities provisionally assume that fair participants are companies in general, but this may require the proof in form of a business certificate in cases of reasonable doubt. Since according to the conditions of participation of the exhibitions only "manufacturers" may be admitted to an event, the German trade fair organizer(s) will not usually require a business certificate from exhibition participants from foreign countries (as far as business status can be inferred e.g. from the registration forms, etc.). Q: Does this mean that exhibitors being resident outside the EU generally do not need to submit any proof of business nature? A: In principle this is correct. Nevertheless, please note that German trade fair organizers are still discussing this issue with the German tax authorities. In order to be on the safe side, it is highly recommend that non-eu resident companies should provide the German trade fair organizer with an excerpt from their trade register or something similar in order to prove the status of an entrepreneur. Please note that a German translation would be required. In case of Pakistan, copy of the National Tax Number (NTN) certificate may be provided, if asked for. Recommended on the subject is also the web portal of the Federal Central Tax Office (unfortunately only partly in English): and of the Federal Ministry of Finance: [*If VAT is paid, Exhibitors and Visitors from Pakistan, can claim a VAT refund as per already existing standard procedure, outlined in the information leaflets, Information about VAT Refund and Practical Steps VAT Refund, on the German Missions in Pakistan web portal > Schengen / Short-term visas > Trade Fair visa.] -- No liability is assumed for the correctness of the details provided. Liaison Office for Koelnmesse GmbH & Messe Düsseldorf GmbH in Pakistan Page 5/5
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