The basic supply rule for exhibition related services is covered in Art. 9.2.(c) of the EC 6th directive, so the place of supply is "where the service is physically performed". A service could only be zero rated if it were included in Art.9.2.(e), "supplied where received" i.e. where the customer belongs. In UK legislation, 9.2.(e) services are covered in VATA Sch.5 and do not include exhibition services. Therefore, by default, because they are not included in 9.2.(e), they are subject to UK VAT. Each EU country is bound by the EC 6th directive place of supply regulations. Our understanding is that European exhibition organisers also charge VAT to "foreign" participants in the same way. Of course this VAT, as well as other VAT incurred during the course of the exhibition e.g. on hotel bills etc, can be reclaimed quickly and simply through a tax refund agency.
Delegates and exhibitors who wish to reclaim VAT themselves can do so using either of the following forms (one for EU exhibitors and one for non-EU exhibitors):

Application by a business person established in the community for refund of VAT

Application by a business person NOT established in the community for refund VAT

VAT Recovery Service

Alternatively Tax refund agencies can be located on the internet , and the following are suggestions for your information *:-

HM Revenue & Customs 
VAT Overseas Repayments Unit 
PO Box 34 
Foyle House 
Duncreggan Road 
Londonderry 
BT48 7AE

Tel: +44 (0)28 7137 5100 
Fax: +44 (0)28 7137 5101 
w: www.hmce.gov.uk

Quipsound
European VAT Recovery 
The Crown Building 
London Road 
Westerham 
Kent TN16 1UT

t: +44 (0)1959 561717 
f: +44 (0)1959 564740 
w: www.quipsound.com

VATit UK Ltd 
2 floor
18-20 Rosemount Street 
London NW3 6NE

t: +44 (0)20 7431 4664 
f: +44 (0)20 7433 8340 
w: www.vatit.com

PricewaterhouseCoopers 
89 Sandyford Road 
Newcastle upon Tyne NE99 1PL

t: +44 (0)191 232 8493 
f: +44 (0)191 230 3091 
w: www.globalvatonline.com

* Please note that this guidance is given in good faith, but Media Generation Events Limited cannot be held responsible for any loss of any kind resulting from reliance on the information given. If you are in any doubt as to how to proceed, you should consult your own professional advisors.