[EuroPython] Registering as speaker / EU VAT ID

[M.-A. Lemburg]

David Mugnai wrote:
> On Tue, 2011-03-22 at 01:38 +0100, M.-A. Lemburg wrote:
>> David Mugnai wrote:
>>> On Mon, 2011-03-21 at 18:58 +0100, M.-A. Lemburg wrote:
>>>> Hello,
>>> Hi
>>>
>>>> I have two questions regarding the registration process:
>>>>
>>>> 1. Speaker signup
> [snip]
>>
>> Understood, but since speakers have to pay a different conference
>> fee, I was wondering how to register for the conference. Should I
>> first register and then submit a talk, or first submit a talk
>> and then register ?
> 
> I understand where the misunderstanding arose. Probably our site is not
> clear enough; we don't have different account types, just different
> ticket fares. So submit your proposal and wait for the results of the
> community voting. If your talk will be accepted we will email you the
> instructions to obtain a discounted ticket (sorry but I don't know yet
> the discount amount).

Ok.

>>>> 2. Charging VAT to companies
> [snip]
>> Great.
>>
>> Note that reverse charging the VAT doesn't have anything
>> to do with how much VAT you (would) have to charge in Italy.
>> It puts the obligation to pay VAT on the buying
>> company, instead of on Python Italia. As a result, the
>> taxation happens in the EU country of residence of the
>> company, rather than in Italy, making things a lot easier
>> for both sides.
>>
>> For this to work, Python Italy and the company must both
>> have a VAT ID and the IDs of both must be listed on the
>> invoice.
> 
> 
> This is the answer from our business consultant:
> 
>> According to article 52 of Directive 2006/112/EC the place of VAT  
>> taxation of cultural and educational services is the place where the  
>> services are physically carried out. Therefore the purchase of
>> tickets  
>> for the attendance of EuroPython 2011 should be taxed in Italy.
>>
>> Of course our invoice will show Italian VAT separated from the
>> taxable  
>> amount; anyway as for the above mentioned Article 52, this operation  
>> cannot go under the intra-UE VAT reverse-charge scheme.

Thanks for cross-checking. I wasn't aware that the special rule
for conferences is still in place, since the EU changed the
above directive in Directive 2008/8/EC to use the general approach
of taxing B2B transactions at the location of residence of the company
receiving the services.

http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/vat_on_services/index_en.htm

You can now find the exception to the general rule (article 44)
in article 53.

Perhaps you could add a page regarding VAT refund to the site,
something like this page for a Swedish event:

http://ebneo.org/wp/index.php/details/vat-refund/

This is the official EU page covering the refund topic:

http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm

For German companies, this is the page they need to check:

http://www.bzst.de/DE/Steuern_International/Umsatzsteuerverguetung/01_Inlaendische_Unternehmer/Inlaendische_Unternehmer_node.html

Thanks,
-- 
Marc-Andre Lemburg
eGenix.com

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