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0% VAT for International Congresses, Conventions, Fairs and Exhibitions

 

It is the possibility to calculate 0% VAT for international congresses, conventions, fairs and exhibitions when these are carried out by foreign meeting planners.

This means that those events organized by foreign companies shall not be imposed the VAT corresponding to the services specified in the Miscellaneous Tax Provisions Act.

The Miscellaneous Tax Provisions Act published on May 30, 2005 increases the supplementary services, among which, the most representative is the inclusion of meals and beverages provided on a group basis to attendants at the involved congress or convention.

The denominated “Incentive trips” granted as performance award to some persons or due to any other reason, independently from the denomination or name designated thereto are not yet comprised in the items of this rule.

*      Vat for International Congresses, Conventions, Fairs and Exhibitions (pdf 1.56 Mb.)

 
Last update:
Miércoles 18 de agosto de 2010 at 19:40:21 by