With the purchase of a ticket, Questex grants you admission to the selected on-site event.
How does Questex invoice you for admission to on-site events (e.g. conferences and tradeshows) taking place in Germany?
For granting of admission to our on-site events taking place in Germany, e. g. our hospitality investment conferences, we include German VAT in our invoice to you. The reason is that according to Art. 53 VAT Directive / Sec. 3a Para. 3 No. 5 German VAT Act, the place of supply of this kind of services, if provided to entrepreneurs (B2B), is the place where the event takes place.
The same applies in case these services are provided to non-entrepreneurs (B2C) as within the meaning of Art 54 VAT Directive / Sec. 3a Para 3 No 3a) German VAT Act, the place of supply of such services shall be the place where they are in fact carried out by Questex.
Does the so-called reverse charge mechanism apply to the granting of admission rights to on-site events taking place in Germany?
No, the reverse charge mechanism does not apply as the German VAT Law makes use of a derogation in Sec. 13b Para. 6 German VAT Act with respect to the granting of admission rights to on-site events taking place in Germany. This means that Questex must charge German VAT regardless of the customer establishment or residence.
Can an input tax deduction be claimed from invoices issued by Questex?
Yes, as an entrepreneur, you should be able to claim the input tax within your German VAT return. If you are not registered for VAT purposes in Germany, you should be able to claim the input tax deduction within an input tax refund application if all requirements are met. Please check the website of the German tax authorities for more information. https://www.bzst.de/EN/Businesses/VAT_Refund/input_vat_refund_procedure_node.html
Since we are unable to provide tax advice, we recommend you contact your tax advisor for more details. This applies especially as real estate companies may have limitations to deduct.