So you have a business / company in an EU country different than Spain, and you wonder why VAT has been charged to you? Here's why.

The organiser of the conference, FIFTY FIFTY INNOVATIONS UG, is a company founded and based in Germany. However, based on some legal stuff (read more below), as the conference is held in Spain, we are required to charge 21% Spanish VAT instead.

This is an exception from a regular VAT rules and as such we aren't allowed to apply reversed VAT rule. In other words, VAT must be charged on all invoices, including when issued to VAT registered EU businesses.

Here's why:

The EU VAT Directive establishes that the “place of supply rule” applies for the rights of admission to an event such as the ADDC 2017. Charges for admission will therefore be liable to Spanish VAT regardless of whether the individual paying the admission is a taxable person or non- taxable person. You can find more information in this link where it is stated the following: B2B services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events will be taxed at the place where those events actually take place [Article 53 of the VAT Directive]. B2C services relating to cultural, artistic, sporting, scientific, educational, entertainment and similar activities will be taxed at the place where those activities actually take place [Article 54 of the VAT Directive].

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