yOU ORGANIZe exhibitions or CONFeRENCES IN FRANCE
CAN YOU GET A VAT REFUND ON EXPENSES INCURRED IN FRANCE FOR THE ORGANIZATION OF THE EXHIBITION ?
Expenditures for which VAT is recoverable
- Space rental for exhibition purpose;
- Imports of goods;
- Parking, security and safety;
- Accomodation costs (for guests only );
- Business meal expenses for guests and staff.
Expenses must be related to the organization of the exhibition and must be supported by invoices and compliant import documents issued in the name of the organizer.
Some expenses are however not eligible for the right to deduct, even if they have a professional character:
- passenger transport costs, car rental;
- accommodation expenses for staff and food expenses not related to a business meal.
Finally, some expenditures such as costs of advertising, marketing and transport of goods, should in principle not be subject to VAT, since they are deemed to be « supplied where the recipient is established ».
Regarding technical costs, a distinction should be made between the land-related services (e.g. cleaning of premises, etc.), which are always subject to VAT and other services deemed to be « supplied where the recipient is established » and are therefore not subject to French VAT when this latter is based outside France.
SHOULD YOU CHARGE VAT FOR YOUR SERVICES TO YOUR CUSTOMERS ?
- Entrance tickets
Tickets sold to visitors are subject to VAT.
Tickets granted to exhibitors as a complex operation are not subject to the same rule.
- Access to the conference
They are in principle subject to VAT.
It is not required to charge VAT if you are established outside France and if the attendees are identified for VAT in France, because these latter have to reverse charge the tax due in France.
- Stand rental
The VAT treatment may vary depending on whether the premises put at disposal are proposed with other services for a fixed price or not:
- Provision of a package of services consituting a complex supply of services
If the services provided to exhibitors are part of a package of services for a fixed price (e.g. provision of a stand in an exhibition with other related services to enable the exhibitor to present objects, such as stand design, transportation of objects for display, supply of equipment, wiring, insurance, warehousing for promotional purposes during the exhibition), the benefit as a package will not be subject to French VAT if the exhibitors is established outside of France.
French VAT is not charged if the organizer is established outside France and if exhibitors are registered for VAT in France since the latter needs to reverse charge the tax due in France.
- Stand rental (without other services)
Alternatively, if the service provided to exhibitors is limited to the provision of a given space and possibly ancillary services limited to cleaning and guarding, the turnover is subject to VAT in respect of land-related services.
VAT is not to be charged if the organizer is established outside France and if exhibitor is registered for VAT in France since the latter needs to reverse charge the tax due in France.
SHOULD YOU REGISTER FOR VAT IN FRANCE ?
Your company outside France is liable to VAT for certain services (e.g. access to the exhibition charged to companies not registered for VAT in France), your company needs to fulfill VAT obligations, pay VAT and register for VAT in France.
A tax representative must also be appointed if the organizer is established in a country outside the European Union if this country has not signed an administrative assistance agreement with France.
These formalities must in principle be carried out before the time when the tax is due, eg. the payment of installments or the full price. So, your company may have to register for VAT before event starts if entrance tickets are sold in advance, because in this case, the tax is due once tickets price is received.
VAT on purchases of goods and services may be deducted from the VAT collected on sales or a refund can be claimed in case of VAT credit balance.
WHAT CAN WE DO FOR YOU ?
ASSESS THE VAT OBLIGATIONS resulting from the transactions you make in France.
APPLY FOR A VAT REGISTRATION NUMBER in France.Learn more
PROVIDE TEMPLATES with a view to gathering the relevant information for the purpose of periodical VAT returns.
REVIEW the purchase and sales INVOICES in support of operations.
CONSISTENCY CHECKS between the purchases and sales amounts.
COMMUNICATE THE identified ERRORS and advise on how to handle possible issues;
LIAISE with suppliers and freight forwarders to track corrective actions
PREPARE THE VAT RETURNSLearn more
FOLLOW ANY PAYMENT of VAT due or receivable by you.
PREPARE AND SUBMIT VAT REFUND CLAIMS on expenses of goods and services used for the business purposeLearn more
Act as a TAX REPRESENTATIVE on behalf of companies established outside the European Union that has not signed with France an administrative assistance agreement, and as a TAX AGENT for businesses established a EU member State.Learn more
Assistance in drafting REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES, we are present during tax audits, we ensure liaison with attorneys on the occasion of tax litigations ….
ANNUAL MEETING on the follow- up of the file.
REGULATORY MONITORING and analysis of the consequences on your reporting requirements.
ADVICE or administrative (service issuing invoices, applicable VAT, VAT rates, etc.)
Do not hesitate to contact us for any assistance or question!