Organising an event in the Netherlands
Are you planning to organize an event or exhibition (e.g congress, convention, seminar or workshop) in the Netherlands? Be aware of the Dutch VAT implications! Whether people visit a congress, training or even a concert, everybody deals with events and exhibitions. The organization of such an event or exhibition takes a lot of time and effort. During this progress you might be exposed to various VAT implications. Therefore, we have made a booklet which you could use as a guide when organizing a Dutch event, congress or workshop.
Dutch VAT Entrepreneur – VAT Place of Service
In the Netherlands you are considered to be an entrepreneur for VAT purposes when you carry out a business activity independently. This also included the organisation of an event or congress / convention by a foreign entrepreneur (EU, US, non-EU) in the Netherlands.
With respect to the place of services a distinction is made between business to business services (“B2B services”) and business to consumer services (“B2C services”). The general rule for B2B services is that they are deemed to take place at the place where the customer is established. The general rule for B2C services is that they are deemed to take place at the place where the supplier is established
Admission to events in the Netherlands
Services relating to the admission to events is subject to Dutch VAT so where the event actually takes place. The purpose of this rule is to prevent practical problems that might arise when the organizer will sell his tickets to both consumers and entrepreneurs (i.e. he would have to charge VAT on his tickets to entrepreneurs, but not to consumers).
This means that in case an exhibition is hold by a foreign entrepreneur in the Netherlands, Dutch VAT must be stated on the entry ticket, irrespective whether the place of business is located in the Netherlands or elsewhere in the EU.
Other stand related services in the Netherlands
In case other services are provided by your company such as selling of a stand, renting of a stand, design of stand. The place of supply of the services is the place where the VAT customer is established or has a permanent establishment (B2B services).
What kind of formalities must arranged? – Organising an event in the Netherlands
If you organize an exhibition or event in the Netherlands the following has to be arranged:
- Dutch VAT registration foreign entrepreneur
In case the place of service is the Netherlands because the event is being held in the Netherlands, the organizer of the exhibition must be registered for Dutch VAT purposes (Apply Dutch VAT number). Registration takes place with the Dutch tax authorities.
- File and submit VAT return in the Netherlands
After registration the foreign entrepreneur must file and submit regularly a Dutch VAT return. This depends on the annual turnover: monthly, quarterly or yearly.
Be aware in order to avoid any discussion with the Dutch tax authorities, the issued invoice must contain proper information.
Refund for the visitor of the event (i.e. an entrepreneur)
VAT is refunded to non-resident entrepreneurs in the following ways:
1) a non-resident entrepreneur who is established in another EU Member State and who does not make taxable supplies in the EU country may opt for a refund of local VAT on the basis of Directive 2008/9. Since the start of 2010, as part of the EU’s ‘VAT Package’, there is a new system for companies to recover their foreign VAT. This requires registering with local tax authorities on an ‘electronic portal’ to submit a single claim for all countries. Be aware There are certain requirement for the refund request.
2) a non-resident entrepreneur who is established outside the European Union (for example an US entrepreneur) and who does not make taxable supplies in the local EU country might opt for a refund on the basis of the Thirteenth VAT Directive.
What can we do for you?
- Submitting the periodical Dutch VAT return
- Analyse VAT impact by review transactions and flows
- Providing a manual with respect to invoicing requirements
- Arrange VAT refunds for non-EU clients
- Upfront contact Dutch tax authorities (if necessary)
More info about the organisation of an event, exhibition or congress?
Are you planning to organize a Dutch event, exhibition or congress and need assistance / help regarding VAT implications or other implications? Feel free to contact us through our contact form or call us +31 (0)85 00 30140.
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