CONGRESS FEES ARE VAT 22% INCLUDED
The Italian VAT (Value Added Tax) rules for a physical congress imply that all delegates will be charged 22% VAT, but the VAT can be reclaimed in most cases (see info below). The VAT will be specified on the invoice. Hence, a valid VAT or tax registration number for your company/ organization must be provided with the registration.
For participants from outside Italy, the following rules apply:
Within EU
A valid VAT number is mandatory, and it is important that your number is stated exactly according to EU standards. Further documentation must be provided on request. To validate your number before registering, please click here.
Outside EU
A valid VAT number or equivalent tax registration number is mandatory. Any further documentation should be provided on request.
Delegates from Italy
For Italian delegates, representing an Italian legal person or organization, the VAT will be handled according to normal Italian VAT rules.
People attending privately (not representing a taxable person)
Any person attending privately without representing a company/organization are required to pay VAT (22%) included in the registration fee.
How to reclaim Italian VAT:
Within EU
For delegates representing a company/organization from an EU country, their company/organization can reclaim the VAT through an EU electronic mechanism. For this reason, a valid VAT-number must be provided with the registration. The rules applicable for other EU countries can be studied in this Italian tax agency website on VAT refund.
Outside EU
For delegates from outside the EU, the possibility for their company/organization to reclaim VAT also exists. Also, in this case, a valid VAT number or equivalent tax registration number is mandatory. The rules can be studied on the Italian tax agency website on VAT refund and the form for VAT return can be downloaded here. Local regulations in the participant’s country of residence may also apply in addition to the Italian VAT rules.
