Suppliers of certain services are able to claim a refund of the amount of VAT which they charge on supplies of these services to their international customers. There are a number of conditions which have to be met for the ability to reclaim the VAT to arise, including that the supplier should not collect the VAT component from the relevant international customers. The effect of these rules is that the international customers will not bear the cost of VAT when acquiring qualifying exhibition and conference services.
The services which fall under this refund scheme are the services of:
a. granting the right to occupy space for the purposes of conducting an exhibition or conference; and
b. granting the right to access, attend or participate in an exhibition or conference.
This document provides guidance to both supplier of qualifying services and their customers in respect of the following:
• Licensing process and licensing application form for suppliers of exhibition and conference services. Please note that different proc...