LocWorld47 Berlin Value Added Tax (VAT)

Commercial activity in Germany is subject to Value Added Tax.

If the commercial activity is an event, the determining factor according to the German tax code is the “Leistungsort” which translates as place of performance or delivery. In our case that is Berlin.

As a result, we have to collect 19% VAT,  which is added to all registrations, exhibits, sponsorships, and so on. Our German accountant files quarterly reports and we transfer what we owe to the German Tax office in Bonn.

The good news is that most companies will be eligible to request a refund of the VAT they paid. Our invoices include two tax identification numbers that can be referenced by your accounting department.

Reimbursements within the EU are very simple. Rules for other countries vary. Please consult your tax advisor.