VAT for overseas exhibitors

By law, Media Generation Events is required to charge Value Added Tax (VAT) on all exhibitions held in the United Kingdom (see detailed explanation below). Media Generation has teamed up with VAT Alliance to assist All-Energy clients in recovering the VAT charged on their exhibition stands and other expenses incurred whilst on business travel.

Exhibitors who wish to reclaim the foreign VAT charged, please click here for a dedicated Media Generation reclaim page.

UK VAT law

We are advised that the VAT situation is as set out below, however exhibitors should take their own tax advice.

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.

Exhibitors who wish can reclaim VAT themselves 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