Please note: Two important significant changes concerning German value added tax (VAT) !!
Important for all exhibitors:
As a result of a change in the DLG structure for fiscal reasons, as of 2012 all DLG exhibitions will be organized by DLG Service GmbH as legal entity and promoter. One consequence of this is that as of 2012 the regular value added tax (VAT) rate of currently 19% will be billed.
Important for all non-German exhibitors:
The law governing value added tax in the European Union was fundamentally amended at the beginning of 2011. As a matter of principle exhibition services remain subject to VAT for foreign companies too.
However, there is one important exception that makes it possible
for the organizer of the exhibition to bill without German VAT.
This represents a
- distinct simplification for you as exhibitor, as you no longer have to go through the process of claiming back the VAT paid,
- or represents a distinct reduction in the cost of your exhibition participation if you come from a country for which the refund has so far not been possible
- As a company from an EU Member State you must enter your VAT ID No. in the rental application form.
- As a company from a country outside the EU you must furnish evidence of the “capacity as entrepreneur” of your company. For this please send us appropriate documentary evidence from a public authority in your country (tax office or similar).
Please send us this together with your stand rental application.
This special ruling only applies for invoices issued by the actual organizer and only for exhibitors who rent floor space (not for co-exhibitors!).
If you have any questions about this please contact Mr Iser (c.iser(at)dlg.org)