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World Telemedia and VAT

We are required to comply with the VAT rules issued by the European Union (EU) under the VAT Directive.. Within the EU, the place of supply rules for the service of attending an event is deemed to be the Member State in which that event is taking place. Although World Telemedia Limited is a UK based company, our annual event occurs in Spain, therefore we are required under the EU VAT rules to register for Spanish IVA, and charge Spanish VAT on our invoices for admission to our event.

The following narrative has been taken from the following website http://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/where-tax_en#supply_services

B2B services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events will be taxed at the place where those events actually take place [Article 53 of the VAT Directive]

• Example 34: When an Irish company for business purposes pays for the entry to an opera in Verona, the ticket will contain Italian VAT. That applies whether the ticket is bought on-line or at the ticket booth.
• Example 35: For a conference organised in Stockholm for participants paying a fee to attend, Swedish VAT is charged.