2015 Exhibits & Sponsorship Value Added Tax (VAT)
PLEASE NOTE: The required 20% British VAT Tax will be added to your total amount based on the following purchases:
  • Exhibitor Stands: VAT payment will be applied to all exhibitors
  • Commercial Tutorials: VAT payment will be applied to all exhibitors
  • Sponsorship and Advertising:
    1.   UK business customers and all non-business customers (irrespective where the customer is established) should have VAT charge at 20%.
         2.  If the customer is a non-EU business no VAT would be charged to that
         customer and ISAC should keep evidence to show the customer is a
         non-EU business.
        
         3.  If the customer is an EU business (other than the UK) and provides ISAC
         the customer’s EU VAT registration number then ISAC would not charge VAT.
 
If you would like to find out more information, the conditions and how a claim is made, please see the links below:
 
If you are registered for VAT in another European Union (EU) member state there is information on what can you can claim and how to make your claim at the following site: https://www.gov.uk/vat-eu-businesses-buying-in-the-uk-and-the-vat-refund-scheme
 
If you are a business outside the EU and visit the UK in the course of your business there is information on what you can claim and how to make your claim at the following site:
https://www.gov.uk/vat-refunds-for-non-eu-businesses-visiting-the-uk
 
Further information on the conditions and eligibility for refunds of VAT in the EU for non UK businesses can be located here:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&propertyType=document&id=HMCE_PROD1_029943

HMRC’s guidance may be able to assist you further understand the implications. This can be found at: https://www.gov.uk/gvernment/publications/vat-notice-706-partial-exemption/vat-notice-706-partial-exemption
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