V.A.T. refund for foreign Exhibitors

Consultancy services Italian and foreign Companies

Foreign Companies, attending Exhibitions and non-resident in the EU, that neither have got any stable organization nor have concluded any operation in the Country where the Event takes place, may ask for refund of VAT paid on purchase invoices related to Trade Fairs:

• Rental of the exhibition area, its set-up and related services;
• Advertising charges;
• Consulting services and conferences;
• Hotels and restaurants.

To achieve a.m. target, foreign Exhibitors may rely on Studio Guenzani as their Tax Representative in the Country where the Fair takes place. The Bureau will follow-up all mandatory procedures by public Offices and Authorities to ask for VAT refund both in Italy and in EU member Countries, provided that reciprocity is secured.

Choosing the link reported below, you can see the multi-language Brochure explaining in detail the operational process for access to this type of service

COUNTRIES OUTSIDE THE EU

With reference to the new EU VAT legislation, we wish to focus your attention on a significant problem emerging from recent debates (see Il Sole 24 Ore of 02.01.2011). The European Parliament will have to set up the rules governing the place of supply of services related to Trade Fairs, namely rental of exhibition areas to those businesses that promote their Companies’ production during Fairs, set-up works at the booth performed and designed either by organizers themselves or by third parties, final arrangements, transport of all pieces of furniture to the exhibition area and their assembly over there.

A solution must be found about the Country of taxation. The European Parliament will fix on if above mentioned services are located where the customer is established provided he is a taxable person (general B2B rule) or if they are located where the immovable is placed and therefore taxed in the Country where the Exhibition takes place.

• Fiscal representation of Companies non resident in the European Community;
• International taxation with particular reference to VAT on import & export, intra-Community VAT, intra-Community operations, invoicing;
• Intra-Community refunds of VAT to taxable operators resident in our Country and to taxable operators resident in a Third Country who have paid for VAT in Italy;
• Constitution and follow-up of foreign Companies in Italy;
• Consultancy related to the Italian Employment Law;
• Consultancy in Company Law matters;
• On-line consultancy on fiscal and administrative items both to Italian and foreign Companies;
• Meetings both with Italian and foreign Companies.