VAT is mandatory on all ticket sales
Yes, even to VAT registered businesses in EU countries. Unlike exchanges of services which are VAT exempt, international events such as UXLx have to abide to specific rules that were enforced by European Directives in 2011. These directives were then translated to each individual country’s tax code, in this case, Portuguese Tax Code Article 6, Number 8. However, there are ways to claim back this VAT amount that are specific to each country, so we advise you to consult your accountant on this issue.
More info on German VAT via Eurosis
According to articles 53 and 54 of the European VAT Directive 2006/112/EC of 28 November 2006 the place of supply of services in respect of admission to a.o. scientific, educational or similar events, shall be the place where those events actually take place. Consequently, local VAT must be charged on the admission fees to such events. In this respect 19% German VAT is levied on the admission fee to our conference in Germany.
From 1 January 2011, Articles 53 and 54 of Directive 2006/112/EC shall be replaced by the following: Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.
Article 53 The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place.
Insofar as and to the extent that you are entitled to deduct VAT in your own country, the German VAT can be reclaimed.
As from the 1st of January 2011 European taxable persons must reclaim foreign VAT electronically (via an electronic refund portal) in their own member state (EU Directive 2008/9/EC from 12 February 2008). Please find hereafter in file 1 in pdf format for your information in enclosure an overview of the European VAT refund portals.pdf form - 39Kb)
Non-European taxable persons must still reclaim the German VAT using the paper-based procedure of the 13th EU Directive (86/560/EEG of 17 November 1986).
Our German VAT number is: DE 812160091