Re: Registering as speaker / EU VAT ID

On Tue, 2011-03-22 at 10:57 +0100, M.-A. Lemburg wrote:
> 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 for the references. I have included a link to the explanation
page on europa.eu in the registration page, and will add a VAT refund
page later with more information from our business consultant.
-- 
Giovanni Bajo   ::  [email protected]
Develer S.r.l.  ::  http://www.develer.com

My Blog: http://giovanni.bajo.it
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